MINNEAPOLIS (AP) -- The rental market for vacation cabins in northern Minnesota is so popular that one county may change how such dwellings are classified to ensure the tax burden is fairly distributed.

Minnesota properties fall into one of dozens of classifications for tax purposes, but some assessors say there's no clear category for rented-out vacation homes. Cook County Assessor Todd Smith is leading efforts to tackle the issue as the county recently found that 10 percent of its taxable parcels were listed on vacation rental websites.

Lake County Assessor Gregg Swartwoudt says Cook County is "leading the pack because they are affected the most,'' as colleagues in other counties take note.

Smith says he's "trying to be as equitable to the taxpayers as we possibly can.''