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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 shall <br />have reasonable access to land and structures as necessary for the proper performance of their <br />duties. A property owner may refuse to allow an assessor to inspect their property. This refusal by <br />the property owner must be either verbal or expressly stated in a letter to the county assessor. If the <br />assessor is denied access to view a property, the assessor is authorized to estimate the <br />property's estimated market value by making assumptions believed appropriate concerning <br />the property's finish and condition. <br />History: (1997) RL s 814; 1986 c 444; 1999 c 243 art 5 s 24 <br />44 <br />