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 fraudulently or for any reason improperly or unequally assessed, or the law in any manner evaded or violated, and cause to be instituted such proceedings as will remedy improper or negligent administration of the property tax laws.
Subd. 2. Change of market values. In administering the property tax laws, the commissioner shall raise or lower the market value of any real or personal property, including the power to raise or lower the market value of the real or personal property of any person; provided, that before any such assessment against the property of any person is so raised, notice of an intention to raise such market value and of the time and place at which a hearing thereon will be held shall be given to such person, by mail, addressed to the person at the place of residence listed upon the assessment book, at least five days before the day of such hearing.
All relevant and material evidence concerning the market value of the real or personal property shall be submitted at the hearing, and the hearing shall not be a "contested case" within the meaning of section 14.02, subdivision 3. The person notified of the hearing, or any other person having an interest in the property, may present evidence and argument bearing upon the market value of the property.
Subd. 3. Appearances before the commissioner. A property owner, other than a public utility or mining company, for which the original assessments are determined by the commissioner, may not appear before the commissioner for the purposes provided in subdivision 1 or 2 unless a timely appearance in person, by counsel, or by written communication has been made before the county board of equalization as provided in section 274.13, to appeal the assessment of the property, or that the property owner can establish not receiving notice of market value at least five days before the local board of review meeting.
The commissioner may refuse to hear an appeal that is within the jurisdiction of the Small Claims Division of the Tax Court as stated in section 271.21, subdivision 2. The property owner shall be notified by the commissioner of the right to appeal to the Small Claims Division whenever an appeal to the commissioner is denied.
2005 c 151 art 1 s 99
Structure Minnesota Statutes
Chapters 270 - 271 — Taxation, Supervision, Data Practices
Chapter 270C — Department Of Revenue
Section 270C.01 — Definitions.
Section 270C.02 — Department Of Revenue; Commissioner.
Section 270C.03 — Powers And Duties.
Section 270C.04 — Use Of Information.
Section 270C.05 — Access To Criminal Justice Data.
Section 270C.055 — Criminal Investigations, Referral, And Information Disclosure.
Section 270C.06 — Rulemaking Authority.
Section 270C.07 — Revenue Notices.
Section 270C.08 — Tax Information Bulletins.
Section 270C.085 — Notification Requirements; Sales And Use Taxes.
Section 270C.09 — Opinion Of Attorney General; Effect.
Section 270C.10 — Ex-employees Not To Represent Taxpayers; Penalty.
Section 270C.101 — Application For Business Registration; Certain Information Not Required.
Section 270C.105 — Basis For Evaluation Of Department Of Revenue Employees.
Section 270C.11 — Tax Expenditure Budget.
Section 270C.12 — Tax Information Sample Data.
Section 270C.13 — Tax Incidence Reports.
Section 270C.14 — Authority To Pay Local Taxes; Appropriation.
Section 270C.15 — Revenue Department Service And Recovery Special Revenue Fund.
Section 270C.16 — Collection Of Delinquent Liabilities; Costs.
Section 270C.17 — Commissioner To Collect Certain Local Taxes.
Section 270C.171 — Special Laws; Local Taxes.
Section 270C.18 — Setoff Of Political Subdivision Debts.
Section 270C.19 — Taxes And Fees; Refund And Sharing Agreements With Indians.
Section 270C.20 — Destruction Of Returns.
Section 270C.21 — Taxpayer Assistance Grants.
Section 270C.22 — Cost Of Living Adjustment.
Section 270C.25 — Prohibition Of Suits To Restrain Assessment Or Collection.
Section 270C.26 — Penalty For Filing Certain Documents Against Department Of Revenue Employees.
Section 270C.27 — Civil Damages For Failure To Release Lien.
Section 270C.275 — Civil Damages For Certain Unauthorized Collection Actions.
Section 270C.28 — Disclosure Of Rights Of Taxpayers.
Section 270C.285 — Procedures Involving In-person Taxpayer Interviews.
Section 270C.29 — Notices To Holders Of Powers Of Attorney.
Section 270C.30 — Returns And Other Documents; Format; Furnishing.
Section 270C.301 — Rounding Of Dollar Amounts Reported On Tax Forms.
Section 270C.302 — Returns, Other Forms; Where Filed.
Section 270C.304 — Electronically Filed Returns; Signatures.
Section 270C.306 — Commissioner May Require Social Security Or Identifying Numbers On Forms.
Section 270C.308 — Prohibition Of Display Of Social Security Numbers.
Section 270C.31 — Examinations And Investigations.
Section 270C.33 — Commissioner Assessment Procedures.
Section 270C.34 — Abatement Of Penalty, Interest, And Additional Tax Charge.
Section 270C.345 — Determination Of Minimums And Cancellation; Additional Tax, Collection, Refunds.
Section 270C.346 — Erroneous Remittances.
Section 270C.347 — Rebate Checks And Warrants; Authority To Reissue; Appropriation.
Section 270C.35 — Administrative Review.
Section 270C.36 — Jeopardy Assessment And Collection.
Section 270C.37 — Taxpayer Assistance Orders; Taxpayer's Rights Advocate.
Section 270C.38 — Notice Of Determination Or Action Of The Commissioner.
Section 270C.39 — Due Date On Saturday, Sunday, Or Holiday.
Section 270C.395 — Timely Mailing Treated As Timely Filing And Paying.
Section 270C.40 — Interest Payable To Commissioner.
Section 270C.405 — Interest On Refunds.
Section 270C.41 — Agreements With Federal Government.
Section 270C.42 — Electronic Payments; Penalty.
Section 270C.425 — Financial Transaction Cards; Payment Of Taxes; Appropriation.
Section 270C.43 — Refunds Payable In Installments.
Section 270C.435 — Refunds Not Subject To Attachment Or Garnishment.
Section 270C.44 — Practice Before The Commissioner.
Section 270C.445 — Tax Preparation Services.
Section 270C.4451 — Refund Anticipation Loans And Checks; Required Disclosures.
Section 270C.446 — Publication Of Names Of Tax Preparers Subject To Penalties.
Section 270C.447 — Legal Action To Enjoin Tax Return Preparer.
Section 270C.449 — Equitable Actions.
Section 270C.50 — Use Of Collection Remedies.
Section 270C.51 — Allocation Of Payment.
Section 270C.52 — Settlement Agreements, Payment Agreements, And Offers In Compromise.
Section 270C.54 — Collection Of Financial Institution Fees.
Section 270C.545 — Federal Tax Refund Offset Fees; Time Limit For Submitting Claims For Offset.
Section 270C.56 — Personal Liability.
Section 270C.57 — Successor Liability Of Businesses.
Section 270C.58 — Liability Of Transferees And Fiduciaries.
Section 270C.585 — Transferee Liability For Estate Tax.
Section 270C.59 — Liability Of Third Parties Paying Or Providing For Wages.
Section 270C.60 — Failure To Comply With Withholding Provisions.
Section 270C.61 — Legal Action; Confession Of Judgment.
Section 270C.62 — Date Of Assessment; Definition.
Section 270C.63 — Lien For Taxes.
Section 270C.64 — Credit Of Overpayment Or Payment To Delinquent Tax Liabilities.
Section 270C.65 — Right Of Setoff.
Section 270C.66 — Contracts With State; Withholding.
Section 270C.67 — Levy And Distraint.
Section 270C.68 — Continuous Levy.
Section 270C.69 — Withholding By Employer Of Delinquent Taxes.
Section 270C.70 — Personal Liability For Failure To Honor A Levy.
Section 270C.7101 — Sale Of Seized Property.
Section 270C.7102 — Sale Of Perishable Goods.
Section 270C.7103 — Redemption Of Property.
Section 270C.7104 — Certificate Of Sale.
Section 270C.7105 — Effect Of Certificate Of Sale.
Section 270C.7106 — Records Of Sale.
Section 270C.7107 — Expense Of Levy And Sale.
Section 270C.7108 — Application Of Proceeds Of Levy.
Section 270C.7109 — Authority To Release Levy And Return Property.
Section 270C.711 — Acquisition And Resale Of Seized Property.
Section 270C.72 — Tax Clearance; Issuance Of Licenses.
Section 270C.721 — Revocation Of Certificates Of Authority To Do Business In This State.
Section 270C.722 — Revocation Of Sales Tax Permits.
Section 270C.725 — Posting Of Tax Delinquency; Sale Of Liquor Or Beer.
Section 270C.728 — Publication Of Names Of Delinquent Taxpayers.
Section 270C.85 — Administration Of Property Tax Laws; Powers And Duties.
Section 270C.86 — Power To Abate; Correction Of Errors.
Section 270C.87 — Revision Of Minnesota Assessors' Manual.
Section 270C.88 — Orders; Decisions.
Section 270C.89 — County Assessor's Reports Of Assessment Filed With Commissioner.
Section 270C.91 — Record Of Proceedings Changing Net Tax Capacity; Duties Of County Auditor.
Section 270C.92 — Improper Or Negligent Administration Of Property Tax Laws.
Section 270C.921 — Municipality May Be Party To Tax Hearing.
Section 270C.922 — Municipality May Request Tax Hearing.
Section 270C.923 — Witnesses Summoned.
Section 270C.924 — Findings Of Fact And Order; Appeals.
Section 270C.925 — Notice Of Appeal.
Section 270C.926 — Appeal Does Not Stay Collection.
Section 270C.927 — Increase In Net Tax Capacity; Additional Taxes.
Section 270C.928 — Proceedings To Determine Net Tax Capacity.
Section 270C.94 — Property Omitted Or Undervalued; Reassessment; Appointment Of Special Assessor.
Section 270C.95 — Qualification Of Assessors; Reassessment, How Made.
Section 270C.96 — Reassessment; Compensation; Reimbursement By Counties.
Section 270C.97 — Omitted Property.
Section 270C.98 — Senior Accreditation.
Section 270C.99 — Certain Townships And Cities Option To Elect To Reinstate The Office Of Assessor.
Section 270C.9901 — Assessor Accreditation; Waiver.
Section 270C.991 — Property Tax System Benchmarks And Critical Indicators.