Terms & Definitions

There are many terms that are used by the Assessor's 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 the Assessor's Office for more detail or explanation at 218-643-7162.
 
Terms & Definitions
 
Property Identification Number (PIN)
A unique number assigned to each piece of property in Wilkin 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 Valuation Notice.
 
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.
 
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.