MS 1992 [Repealed, 1994 c 510 art 1 s 13 ] The county auditor, upon written application of any person, shall for property tax purposes only, combine legal descriptions, as defined in section 272.195 , of contiguous parcels to which the applicants hold title. The county auditor shall not be required to combine legal descriptions over section lines in the following situations: when the parcels to be combined are located in different school districts or different taxing jurisdictions or when a combination of legal descriptions would require the auditor's office to modify an existing record-keeping system.
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