Section 270C.991 — Property Tax System Benchmarks And Critical Indicators.
270C.991 PROPERTY TAX SYSTEM BENCHMARKS AND CRITICAL INDICATORS. Subdivision 1. Purpose. State policy makers should be provided with the tools to create a more accountable and efficient property tax system. This section provides the principles and available tools necessary to work toward achieving that goal. Subd. 2. Property tax principles. To better evaluate the various […]
Section 270C.926 — Appeal Does Not Stay Collection.
270C.926 APPEAL DOES NOT STAY COLLECTION. The institution of any appeal under sections 270C.924 and 270C.925 from the order of the commissioner does not stay any proceedings for the assessment or collection of taxes against the property involved therein. Notwithstanding such appeal, the commissioner shall file with the auditor of the county in which such […]
Section 270C.927 — Increase In Net Tax Capacity; Additional Taxes.
270C.927 INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES. If the final order and judgment in a hearing before the commissioner under section 270C.92, or any appeal thereof, result in raising the net tax capacity of the property affected by the proceedings, the county officers shall, for the next ensuing year, in addition to the regular […]
Section 270C.928 — Proceedings To Determine Net Tax Capacity.
270C.928 PROCEEDINGS TO DETERMINE NET TAX CAPACITY. The proceedings provided in sections 270C.92 to 270C.927 are for determining the net tax capacity upon the basis of which taxes are spread against property, or its owner, in the first instance. The order of the commissioner, or the final order for judgment of the court of appeals […]
Section 270C.94 — Property Omitted Or Undervalued; Reassessment; Appointment Of Special Assessor.
270C.94 PROPERTY OMITTED OR UNDERVALUED; REASSESSMENT; APPOINTMENT OF SPECIAL ASSESSOR. Subdivision 1. Property omitted or undervalued. When it shall be made to appear to the commissioner, by complaint or by the finding of a court or of the legislature, or either body of the legislature, or any committee of the legislature, or any city council […]
Section 270C.95 — Qualification Of Assessors; Reassessment, How Made.
270C.95 QUALIFICATION OF ASSESSORS; REASSESSMENT, HOW MADE. Every special assessor and deputy appointed under the provisions of section 270C.94 shall subscribe and file with the commissioner an oath to faithfully and fairly perform the duties of office. Such special assessor, assisted by deputies, shall thereupon proceed to carefully examine and reassess the property so to […]
Section 270C.96 — Reassessment; Compensation; Reimbursement By Counties.
270C.96 REASSESSMENT; COMPENSATION; REIMBURSEMENT BY COUNTIES. The compensation of each special assessor and deputies, appointed under the provisions of section 270C.94 and the expenses as such, shall be fixed by the commissioner and paid out of money appropriated for operation of the department. The commissioner on August 1 shall notify the auditor of each affected […]
Section 270C.97 — Omitted Property.
270C.97 OMITTED PROPERTY. The commissioner shall require the county auditor to place upon the assessment rolls omitted property which may be discovered to have escaped assessment and taxation in previous years. History: 2005 c 151 art 1 s 111
Section 270C.98 — Senior Accreditation.
270C.98 SENIOR ACCREDITATION. The legislature finds that the property tax system would be enhanced by requiring that every senior appraiser in the Property Tax Division of the department obtain senior accreditation from the State Board of Assessors. Every senior appraiser, including the department’s regional representatives, and every county assessor within two years of the first […]
Section 270C.99 — Certain Townships And Cities Option To Elect To Reinstate The Office Of Assessor.
270C.99 CERTAIN TOWNSHIPS AND CITIES OPTION TO ELECT TO REINSTATE THE OFFICE OF ASSESSOR. Notwithstanding the provisions of section 273.05, subdivision 1, a city or township in which the office of assessor has been eliminated because of failure to fill a vacancy in the office within 90 days pursuant to section 273.05, subdivision 1, may […]