1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.21 Witnesses summoned.
270.21 Witnesses summoned.
Upon any such hearing the commissioner of revenue shall, upon the request of such municipality or any party to such 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 such hearing the municipality shall have access to, and use of, all the data, records, and files of the commissioner of revenue pertaining to the property in question. Upon demand of any party a record shall be kept by the commissioner of revenue of all evidence offered or received upon such hearing, the cost thereof to be paid by the party making such demand.
HIST: (2372-3) 1931 c 304 s 3; 1973 c 582 s 3
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