Title Minnesota Statutes, Minnesota Statutes

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…

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…

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 …

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…

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 …

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 …

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…

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…

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…

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…

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…

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 …

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…

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…

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…

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

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…

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…

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…

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…

271.01 CREATION OF TAX COURT; JURISDICTION. § Subdivision 1.Membership, appointment, qualifications. There is hereby created a Tax Court as an independent agency of the executive branch of the government. The Tax Court is a court of record. The Tax Court shall consist of three ju…

271.02 OFFICERS. The judges of the Tax Court shall choose a chief judge. The chief judge shall coordinate and make hearing assignments, and appoint employees who shall be in the unclassified service. The chief judge may delegate administrative duties to the employees appointed. T…

271.03 SEAL. The Tax Court shall have a seal, engraved with the words, "State of Minnesota, Tax Court." Such seal may be used to authenticate the official acts of the Tax Court or any judge thereof, but failure to use the seal shall not invalidate any such act. History: (2362-12)…

271.04 HEARINGS; VENUE. § Subdivision 1.Generally. The Tax Court shall hold hearings and meetings as may be prescribed by the rules of the Tax Court. The principal office of the Tax Court shall be in Saint Paul, but it shall hold hearings at any other place within the state, so t…

271.05 POWER TO REVIEW. The Tax Court shall have power to review and redetermine orders or decisions of the commissioner of revenue upon appeal therefrom in the cases authorized by law. History: (2362-14) 1939 c 431 art 6 s 14; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 197…

271.06 APPEALS FROM ORDERS. § Subdivision 1.Manner. Except as otherwise provided in section 270C.86, or any other law, an appeal to the Tax Court may be taken, in the manner herein provided, from any official order of the commissioner of revenue respecting any tax, fee, or assess…

271.07 STENOGRAPHIC REPORT; TRANSCRIPT. Except in the Small Claims Division, the Tax Court shall provide for a verbatim stenographic report of all proceedings had before it upon appeals, as required by the laws relating to proceedings in district court. The cost of the stenograph…

271.08 FINDINGS OF FACT; DECISION, ENTRY OF JUDGMENT. § Subdivision 1.Written order. The Tax Court, except in Small Claims Division, shall determine every appeal by written order containing findings of fact and the decision of the Tax Court. A memorandum of the grounds of the dec…

271.09 APPEALS AND REVIEWS. § Subdivision 1.Exclusive remedy. Except as otherwise provided in sections 270C.86, and 271.01, subdivision 5, unless an appeal is taken to the district court, the right of appeal herein provided shall be the exclusive remedy for reviewing the action o…

271.10 REVIEW BY SUPREME COURT. § Subdivision 1.Certiorari. A review of any final order of the Tax Court may be had upon certiorari by the supreme court upon petition of any party to the proceedings before the Tax Court. Such review may be had on the ground that the Tax Court was…

271.12 WHEN ORDER EFFECTIVE. No order for refundment by the commissioner of revenue, the appropriate unit of government, or the Tax Court shall take effect until the time for appeal therefrom or review thereof by all parties entitled thereto has expired. Otherwise every order of …

271.13 POWER TO COMPEL ATTENDANCE OF WITNESSES. The Tax Court and each judge of the Tax Court shall, respectively, have power to subpoena and compel the attendance of witnesses and the production of books, records, papers, and documents at any hearing or investigation at any plac…

271.15 WHO MAY ADMINISTER OATHS. Each judge of the Tax Court, the administrator and court administrators of the Tax Court, and all other officers and employees of the Tax Court shall, respectively, have power to administer oaths and to take and certify acknowledgments so far as t…

271.17 FILING OFFICERS. The Tax Court administrator and the district court administrators shall be the filing officers and custodians of the books, files, and records of the Tax Court. The administrator and clerks, and their deputies shall have power to certify and authenticate c…

271.18 EX-JUDGES NOT TO REPRESENT CLIENTS; EXCEPTION; VIOLATION. No judge of the Tax Court, except referees appointed for the Small Claims Division, shall, within one year after the office or employment has terminated, act as counsel, attorney, or agent in connection with any cla…

271.19 COSTS AND DISBURSEMENTS. Upon the determination of any appeal under this chapter before the Tax Court, or of any review hereunder by the supreme court, the costs and disbursements shall be taxed and allowed in favor of the prevailing party and against the losing party as i…

271.20 DECISIONS FILED WITHIN THREE MONTHS. All questions of fact and law and all matters submitted to the judges of the Tax Court shall be disposed of and their decision filed with the court administrator of the Tax Court within three months after such submission, unless sicknes…

271.21 SMALL CLAIMS DIVISION. § Subdivision 1.Division created; judges. There shall be a division of the Tax Court known as the Small Claims Division. The judges of the Tax Court shall sit as judges of the Small Claims Division. Each judge shall have authority to hear and decide …

272.01 PROPERTY SUBJECT TO TAXATION. § Subdivision 1.Generally taxable. All real and personal property in this state is taxable, except Indian lands and such other property as is by law exempt from taxation. § Subd. 2.Exempt property used by private entity for profit. (a) When an…

272.011 STATE-OWNED PROPERTY USED FOR HOUSING OFFICERS OR EMPLOYEES. Notwithstanding the provisions of section 272.02 or any other law to the contrary, any real property or portion thereof owned by the state and under the control of the state or any department, agency or institut…

272.02 EXEMPT PROPERTY. § Subdivision 1. MS 2012 [Repealed, 2014 c 308 art 9 s 94] § Subd. 1a. MS 2012 [Repealed, 2014 c 308 art 9 s 94] § Subd. 2.Public burying grounds. All public burying grounds are exempt. § Subd. 3.Public schoolhouses. All public schoolhouses are exempt. § S…

272.021 PROPERTY OF VOLUNTEER FIRE DEPARTMENT EXEMPT FROM TAXATION. The property of any volunteer fire department used exclusively for the prevention of and protection from fire to the property of the community is declared to be public property used for essential public and gover…

272.0211 SLIDING SCALE MARKET VALUE EXCLUSION FOR ELECTRIC POWER GENERATION EFFICIENCY. § Subdivision 1.Efficiency determination and certification. An owner or operator of a new or existing electric power generation facility, excluding wind energy conversion systems, may apply to…

272.0212 BORDER DEVELOPMENT ZONE PROPERTY. § Subdivision 1.Exemption. All qualified property in a zone is exempt to the extent and for a period up to the duration provided by the zone designation and under sections 469.1731 to 469.1735. § Subd. 2.Limits on exemption. (a) Property…

272.0213 LEASED SEASONAL-RECREATIONAL LAND. (a) Qualified lands, as defined in this section, are exempt from taxation, including the tax under section 273.19. "Qualified lands" for purposes of this section means land that: (1) is owned by a county, city, town, or the state; and (…

272.025 FILING REQUIREMENT. § Subdivision 1.Statement of exemption. (a) Except in the case of property owned by the state of Minnesota or any political subdivision thereof, a taxpayer claiming an exemption from taxation on property described in section 272.02 must file a statemen…