2017 Minnesota Statutes
Chapters 270 - 271 — TAXATION, SUPERVISION, DATA PRACTICES
Chapter 270C — DEPARTMENT OF REVENUE
Section 270C.7102 — SALE OF PERISHABLE GOODS.
If the commissioner determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that the property cannot be kept without great expense, the commissioner shall appraise the value of the property, and if the owner of the property can be readily found, the commissioner shall give the owner notice of the determination of the appraised value of the property. The property shall be returned to the owner if, within the time specified in the notice, the owner (a) pays to the commissioner an amount equal to the appraised value, or (b) gives bond in the form, with the sureties, and in the amount as the commissioner prescribes to pay the appraised amount at the time the commissioner determines to be appropriate in the circumstances. If the owner does not pay the amount or furnish the bond in accordance with this section, the commissioner shall as soon as practicable make public sale of the property in accordance with section 270C.7101.
History: 2005 c 151 art 1 s 78
