1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.20 Hearings, request for, notice of, preparation for.

270.20 Hearings, request for, notice of, preparation for.

Any such municipality may, at any time within ten days after the final adjournment of the county board of equalization of the county in which such municipality is located or within ten days after the filing with the auditor of such county of any order of the commissioner of revenue reducing the net tax capacity of any property in such municipality, file a written request with the commissioner of revenue for a hearing upon the equalization or assessment of any property within such municipality, specifying the property and the name and address of the owner thereof, as they appear from the assessment books. The commissioner of revenue shall thereupon order a hearing thereon and mail a notice stating the time and place of such hearing to the municipality and to the owner of such property. It shall be the duty of the commissioner of revenue, at the time of such hearing, to grant the municipality, at its request, such further reasonable time as may be necessary for such municipality to prepare for further hearing.

HIST: (2372-2) 1931 c 304 s 2; 1973 c 582 s 3; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20