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Anoka County City of Lino Lakes <br />273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES. <br />Any officer authorized by law to assess property for taxation may, when necessary to the proper <br />performance of duties, enter any dwelling- house, building, or structure, and view the same and the <br />property therein. Any officer authorized by law to assess property for ad valorem tax purposes <br />shall have reasonable access to land and structures as necessary for the proper performance of <br />their duties. A property owner may refuse to allow an assessor to inspect their property. This <br />refusal by the property owner must be either verbal or expressly stated in a letter to the county <br />assessor. If the assessor is denied access to view a property, the assessor is authorized to <br />estimate the property's estimated market value by making assumptions believed appropriate <br />concerning the property's finish and condition. <br />History: (1997) RL s 814; 1986 c 444; 1999 c 243 art 5 s 24 <br />47 <br />