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Terms & Definitions

There are many terms that are used by the Assessors in the Land Services Office as well as the Department of Revenue.  To help you feel more comfortable, a list of common terms and their definitions has been provided for you.  Please feel free to contact an appraiser in the Land Services Office for more detail or explanation at (320) 632-0170 or toll free at (866) 401-1111 ext. 170.
Property Identification Number (PIN)
A unique number assigned to each piece of property in Morrison County.  The PIN, also known as the Parcel Number or Property Identification Number, is on the property tax statements, the Truth in Taxation Notice and the Notice of Valuation and Classification statements.
Taxpayer Name(s)
The owner(s) (or Contract Purchaser/Life Estate holder) who pays the taxes.  A deed is needed to change this name.
Property Address
The address of the property, if one is on file.  Bare land will not have any address and vacated property may not have an address.
Primary Owner(s)
The name of the party responsible for the payment of taxes.
Alternate Taxpayer(s)
A person other than the owner who receives the tax statement and pays the taxes.  If an alternate exists, the tax statement is mailed to the alternate instead of the primary.
Special Assessments
Special, locally levied assessments on a parcel.  The price may include local improvements such as sewer, water, curbs, streetlights, etc.
Assessment Date
January 2nd
Tax Payable Year
The year in which the tax is actually payable. The taxes paid are based on the property assessment from the previous year.
Estimated Market Value (EMV)
Market value is the price that would tend to prevail under typical, normal, competitive open market conditions.  State law requires assessors to value property at 100% of market value from a set sales period each year.
Copyright 2009 Morrison County, MN ~ All rights reserved. Photos provided by Kirk Lindberg, OneStoneStudio.com