I doubt that anyone who has owned property as an investment as Ms.
Heller has needs an explanation of market values.  But here's a very
clear description:
http://www.co.hennepin.mn.us/assessor/assessor.htm

Please note that assessments are appealable.

Comparing property taxes in North Oaks and Minneapolis is one of the
most meaningless municipal comparisons that can be made.  My
understanding is that a number of services normally funded by
government are privately funded in North Oaks.  That's why the roads
are private.

Steve Brandt
Kingfield
Where you can bike on every street

   
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