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Office of the Revisor of Statutes

2020 Minnesota Statutes Index (topics)

TAX ASSESSMENTS

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 Board, see ASSESSORS BOARD

Assessors, see ASSESSORS

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, 2020 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, 2020 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, 2020 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