Minn. Stat. § 273.48 — WHERE LISTED IN CASE OF DOUBT

273.48 WHERE LISTED IN CASE OF DOUBT. In case of doubt as to the proper place of listing personal property, or where it cannot be listed as in this chapter provided, if between places in the same county, the place for listing and assessing shall be determined by the county board of equalization; and, if between different counties, or places in different counties, by the commissioner of revenue; and when determined in either case shall be as binding as if fixed hereby.