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.923 — Witnesses Summoned.
270C.923 WITNESSES SUMMONED. In any hearing before the commissioner under section 270C.92, the commissioner shall, upon the request of a municipality or any other party to the proceedings, issue subpoenas and summon witnesses to appear and give testimony, and to produce books, records, papers, and documents. For the purpose of preparing for and participating in […]
Section 270C.924 — Findings Of Fact And Order; Appeals.
270C.924 FINDINGS OF FACT AND ORDER; APPEALS. Subdivision 1. Findings of fact. For hearings held under section 270C.92, the commissioner shall determine the controversy upon the evidence produced at the hearing and shall make and file written findings of fact and an order determining the controversy. In the equalization and determination of net tax capacities, […]
Section 270C.925 — Notice Of Appeal.
270C.925 NOTICE OF APPEAL. To secure review of a determination made by the commissioner under section 270C.924, the municipality shall, within 30 days after mailing of notice of the determination, serve upon the commissioner a notice of appeal to the court of appeals from the order of the commissioner and file the original, with proof […]
Section 270C.87 — Revision Of Minnesota Assessors’ Manual.
270C.87 REVISION OF MINNESOTA ASSESSORS’ MANUAL. In accordance with the provisions of section 270C.85, the commissioner shall periodically revise the Minnesota assessors’ manual. History: 2005 c 151 art 1 s 94; 2010 c 389 art 8 s 2
Section 270C.88 — Orders; Decisions.
270C.88 ORDERS; DECISIONS. Subdivision 1. In writing. Any order or decision of the commissioner increasing or decreasing any tax, assessment, or other obligation by a sum exceeding $1,000 on real or personal property, or the net tax capacity thereof, or other obligation relating thereto, the result of which is to increase or decrease the total […]
Section 270C.89 — County Assessor’s Reports Of Assessment Filed With Commissioner.
270C.89 COUNTY ASSESSOR’S REPORTS OF ASSESSMENT FILED WITH COMMISSIONER. Subdivision 1. Initial report. Each county assessor shall file with the commissioner a copy of preliminary assessment information that the commissioner may require under section 270C.85, subdivision 2, clause (4), that will be acted upon by the local and county boards of review. The assessor of […]
Section 270C.91 — Record Of Proceedings Changing Net Tax Capacity; Duties Of County Auditor.
270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; DUTIES OF COUNTY AUDITOR. A record of all proceedings of the commissioner affecting any change in the net tax capacity of any property, as revised by the State Board of Equalization, shall be kept by the commissioner and a copy thereof, duly certified, shall be mailed each […]