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