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.85 — Administration Of Property Tax Laws; Powers And Duties.
270C.85 ADMINISTRATION OF PROPERTY TAX LAWS; POWERS AND DUTIES. Subdivision 1. General supervision. The commissioner shall have and exercise general supervision over the administration of the property tax laws, assessors, town, county, and city boards of review and equalization, and all other assessing officers in the performance of their duties, to the end that all […]
Section 270C.86 — Power To Abate; Correction Of Errors.
270C.86 POWER TO ABATE; CORRECTION OF ERRORS. Subdivision 1. Powers of commissioner; application for abatement; orders. (a) Except for matters delegated to the various boards of county commissioners under section 375.192, and except as otherwise provided by law, the commissioner shall have power to grant such reduction or abatement of net tax capacities, taxes imposed […]