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Anoka County City of Lino Lakes <br />Statutes <br />Minnesota State Statute 270.12 State Board of Equalization <br /> section 8 of subd. 2 outlines sales study period <br />Minnesota State Statute 273.11 Valuation of Property <br />Minnesota State Statute 273.121 Valuation of Real Property Notice <br />Minnesota State Statute 273.13 Classification of Property <br />Minnesota State Statute 273.20 Assessor May Enter Dwellings, Buildings, or Structures authorizes assessors to make assumptions if unable to <br /> gain access to structures <br /> <br />Minnesota State Statute 274.01 Board of Appeal and Equalization subd. 1b states that the board has no authority to make any <br /> change that would benefit the property owner if the <br /> assessor has been denied entry <br /> <br />Minnesota State Statute 274.014 Local Boards; Appeals and Equalization Course and Meeting <br /> Requirements <br /> <br /> <br />19 <br />