1997 Minnesota Statutes

     273.1101 Valuation, terminology in statutes, laws or 
  charters.  

    Notwithstanding the provisions of any statute, special law 
 or city charter, all references in such provisions to "true and 
 full" values, relating to the procedure of boards of review and 
 equalization, and to certifications by assessors and other 
 public officers, shall be construed as referring to the current 
 market values as determined in assessment.  

    HIST: 1971 c 427 s 23