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Minnesota Statutes, Title Minnesota Statutes

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Minnesota/Statutes

← All Minnesota coverage

Title Minnesota Statutes, Minnesota Statutes

1,133 chapters · 28,363 sections in this title.

All chapters in Title Minnesota Statutes28,363 Ch 336, UNIFORM COMMERCIAL CODE642 Ch 524, UNIFORM PROBATE CODE394 Ch 609, CRIMINAL CODE377 Ch 144, DEPARTMENT OF HEALTH361 Ch 469, ECONOMIC DEVELOPMENT257 Ch 473, METROPOLITAN GOVERNMENT247 Ch 148, PUBLIC HEALTH OCCUPATIONS206 Ch 169, TRAFFIC REGULATIONS200 Ch 256B, MEDICAL ASSISTANCE FOR NEEDY PERSONS196 Ch 60A, GENERAL INSURANCE POWERS195 Ch 13, GOVERNMENT DATA PRACTICES177 Ch 115A, WASTE MANAGEMENT171 Ch 325F, CONSUMER PROTECTION; PRODUCTS AND SALES168 Ch 383B, HENNEPIN COUNTY168

126 sections·Filtered byTitle Minnesota Statutes✕Ch 270C✕

Minn. Stat. § 270C.725 POSTING OF TAX DELINQUENCY; SALE OF LIQUOR OR BEER.
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270C.725 POSTING OF TAX DELINQUENCY; SALE OF LIQUOR OR BEER. § Subdivision 1.Posting, notice. Pursuant to the authority to disclose under section 270B.12, subdivision 4, the commissioner shall, by the 15th of each month, submit to the commissioner of public safety a list of all t…
Minn. Stat. § 270C.726 POSTING OF TAX DELINQUENCY; SALE OF CANNABIS.
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270C.726 POSTING OF TAX DELINQUENCY; SALE OF CANNABIS. § Subdivision 1.Posting; notice. (a) Pursuant to the authority to disclose under section 270B.12, subdivision 4a, the commissioner shall, by the 15th of each month, submit to the Office of Cannabis Management a list of all ta…
Minn. Stat. § 270C.728 PUBLICATION OF NAMES OF DELINQUENT TAXPAYERS.
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270C.728 PUBLICATION OF NAMES OF DELINQUENT TAXPAYERS. § Subdivision 1.Commissioner may publish. (a) Notwithstanding any other law, the commissioner may publish a list or lists of taxpayers who owe delinquent taxes, and who meet the requirements of paragraph (b). (b) For purposes…
Minn. Stat. § 270C.85 ADMINISTRATION OF PROPERTY TAX LAWS; POWERS AND DUTIES.
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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,…

Minn. Stat. § 270C.86 POWER TO ABATE; CORRECTION OF ERRORS.

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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…

Minn. Stat. § 270C.87 REVISION OF MINNESOTA ASSESSORS' MANUAL.

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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

Minn. Stat. § 270C.88 ORDERS; DECISIONS.

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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…

Minn. Stat. § 270C.89 COUNTY ASSESSOR'S REPORTS OF ASSESSMENT FILED WITH COMMISSIONER.

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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, clau…

Minn. Stat. § 270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; DUTIES OF COUNTY AUDITOR.

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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 …

Minn. Stat. § 270C.92 IMPROPER OR NEGLIGENT ADMINISTRATION OF PROPERTY TAX LAWS.

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270C.92 IMPROPER OR NEGLIGENT ADMINISTRATION OF PROPERTY TAX LAWS. § Subdivision 1.Examination of complaints; proceedings. The commissioner shall receive complaints and examine all cases where it is alleged that property subject to taxation has not been assessed or has been fraud…

Minn. Stat. § 270C.921 MUNICIPALITY MAY BE PARTY TO TAX HEARING.

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270C.921 MUNICIPALITY MAY BE PARTY TO TAX HEARING. Any city, town, school district, or county (all of which governmental subdivisions shall be embraced in the word "municipality" as used in sections 270C.921 to 270C.928) may appear at and become a party to any proceedings before …

Minn. Stat. § 270C.922 MUNICIPALITY MAY REQUEST TAX HEARING.

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270C.922 MUNICIPALITY MAY REQUEST TAX HEARING. Any municipality may, at any time within ten days after the final adjournment of the county board of equalization of the county in which the municipality is located or within ten days after the filing with the auditor of such county …

Minn. Stat. § 270C.923 WITNESSES SUMMONED.

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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, re…

Minn. Stat. § 270C.924 FINDINGS OF FACT AND ORDER; APPEALS.

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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 determ…

Minn. Stat. § 270C.925 NOTICE OF APPEAL.

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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 ord…

Minn. Stat. § 270C.926 APPEAL DOES NOT STAY COLLECTION.

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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 appe…

Minn. Stat. § 270C.927 INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES.

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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 shal…

Minn. Stat. § 270C.928 PROCEEDINGS TO DETERMINE NET TAX CAPACITY.

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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 …

Minn. Stat. § 270C.94 PROPERTY OMITTED OR UNDERVALUED; REASSESSMENT; APPOINTMENT OF SPECIAL ASSESSOR.

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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 leg…

Minn. Stat. § 270C.95 QUALIFICATION OF ASSESSORS; REASSESSMENT, HOW MADE.

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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, ass…

Minn. Stat. § 270C.96 REASSESSMENT; COMPENSATION; REIMBURSEMENT BY COUNTIES.

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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 o…

Minn. Stat. § 270C.97 OMITTED PROPERTY.

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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

Minn. Stat. § 270C.98 SENIOR ACCREDITATION.

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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, includ…

Minn. Stat. § 270C.99 CERTAIN TOWNSHIPS AND CITIES OPTION TO ELECT TO REINSTATE THE OFFICE OF ASSESSOR.

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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 wit…

Minn. Stat. § 270C.9901 ASSESSOR ACCREDITATION; WAIVER.

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270C.9901 ASSESSOR ACCREDITATION; WAIVER. § Subdivision 1.Accreditation. Every individual who appraises or physically inspects real property for the purpose of determining its valuation or classification for property tax purposes must obtain licensure as an accredited Minnesota a…

Minn. Stat. § 270C.991 PROPERTY TAX SYSTEM BENCHMARKS AND CRITICAL INDICATORS.

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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 wo…