1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.88 Proceedings and appeals.
270.88 Proceedings and appeals.
The commissioner's final determination under section 270.85 and certification to county assessors under section 270.87 shall be final orders appealable to the tax court in accordance with chapter 271. Appeals by railroad companies under Laws 1979, Chapter 303 shall be taken against the commissioner and not against the county or taxing district to which payment is made. Upon the filing of any appeal by a railroad company, the commissioner shall give notice thereof by first class mail to each county which would be affected by the appeal.
HIST: 1979 c 303 art 7 s 9; 1986 c 444
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