Minnesota Code § 94.101

VALUATION OF BOND-FINANCED PROPERTY.
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Notwithstanding the valuation provisions of sections 16A.695, subdivision 3 , and 94.10, subdivision 1 , paragraph (a), for the sale of state bond-financed property administered by the commissioner of natural resources, the commissioner may determine the value of such property based on the data specified in section 84.0272, subdivision 3 , provided that the value of the property is $50,000 or less.

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