APPRAISAL is defined as the (1) the act of estimating the money value of property. (2) The money value of property as estimated by an appraiser. (3) Of or pertaining to appraising and related functions.
ASSESSMENT is defined as (1) In general, the official act of determining the amount of the tax base. (2) As applied to property taxes, the official act of discovering, listing, and appraising property, whether performed by an assessor, a board of review, or a court. (3) The value placed on property in the course of such an act.
(Glossary for Property Appraisal and Assessment: 1997; International Association of Assessing Officers; Chicago, IL)
ASSESSOR AUTHORITY TO ENTER BUILDINGS AND AUTHORITY TO VIEW AND ASSESS PROPERTY
Any officer authorized by law to assess property for taxation may, when necessary to the proper performance of thier duties, enter any dwelling, house, building or structure and view the same and the property therein. (M.S. 273.20)
A PROPERTY OWNER MAY REFUSE TO ALLOW AN ASSESSOR TO INSPECT THEIR PROPERTY
A property owner may refuse to allow an assessor to inspect their property. This refusal by the property owner must be either verbal or expressly stated in a letter to the County Assessor. If the assessor is denied access to view a property, the assessor is authorized to estimate the property's estimated market value by making assumptions believed appropriate concerning the property's finish and condition. (M.S. 273.20)