Abatement
Jeopardy assessments, Minn. Statutes 2020 270C.36
Revenue Department, duties, Minn. Statutes 2020 270C.86
Additional assessments
Generally, Minn. Statutes 2020 289A.60
Interest, Minn. Statutes 2020 289A.55
Appeals
Assessment orders, Minn. Statutes 2020 270C.33
Tax Court, see Appeals to under TAX COURT
Assessors, see ASSESSORS
Assessors Board, see ASSESSORS BOARD
Compromise and settlement, attorney general, authority, Minn. Statutes 2020 8.30
Date of assessment, defined, Minn. Statutes 2020 270C.62
Enforcement of law, Minn. Statutes 2020 270C.03, 270C.06
Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS
Evidence, Revenue Department sales ratio studies, Minn. Statutes 2020 278.05
False or fraudulent returns, time, Minn. Statutes 2020 289A.38
Interest, additional assessments, Minn. Statutes 2020 289A.55
Jeopardy assessments
Generally, Minn. Statutes 2020 270C.36
Stay of sale, seized property, Minn. Statutes 2020 270C.67
Taxpayer rights, Minn. Statutes 2020 270C.28
Jurisdiction, Tax Court, Minn. Statutes 2020 271.01
Lawsuits
Constitutional issues, Minn. Statutes 2020 270C.25
County attorneys, duties, Minn. Statutes 2020 270C.85
Restrictions, Minn. Statutes 2020 270C.25
Revenue Department, duties, Minn. Statutes 2020 270C.85
Level of assessment, prima facie evidence, Minn. Statutes 2020 278.05
Local assessment practices, review, Minn. Statutes 2020 273.0645
Minneapolis-Saint Paul International Airport, Minn. Statutes 2020 473.626, 473.629
Omitted property, see Tax assessments under OMITTED PROPERTY
Orders
Administrative review, Minn. Statutes 2020 270C.35
Appeals to, see under TAX COURT
Generally, Minn. Statutes 2020 270C.33, 289A.37
Presumptions, validity or correctness, Minn. Statutes 2020 270C.61
Specific taxes, see Assessments under specific types of taxes
Specific types of property, see Tax assessments under specific subjects
Statutes of limitations
Extension, agreements, Minn. Statutes 2020 289A.42
Omission exceeding 25 percent, Minn. Statutes 2020 289A.38
Suspension, bankruptcy, Minn. Statutes 2020 289A.41
Transferees or fiduciaries, Minn. Statutes 2020 270C.58
Successor liability of businesses, Minn. Statutes 2020 270C.57
Valuation of property, see VALUATION OF PROPERTY