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Office of the Revisor of Statutes

2006 Minnesota Statutes Index (topics)

TAX ASSESSMENTS

Abatement

Jeopardy assessments, Minn. Statutes 2006 270C.36

Revenue Department, duties, Minn. Statutes 2006 270C.86

Additional assessments

Generally, Minn. Statutes 2006 289A.60

Interest, Minn. Statutes 2006 289A.55

Appeals

Assessment orders, Minn. Statutes 2006 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 2006 8.30

Date of assessment, defined, Minn. Statutes 2006 270C.62

Enforcement of law, Minn. Statutes 2006 270C.03, 2006 270C.06

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

Evidence

Revenue Department sales ratio studies, Minn. Statutes 2006 278.05

False or fraudulent returns, time, Minn. Statutes 2006 289A.38

Interest, additional assessments, Minn. Statutes 2006 289A.55

Jeopardy assessments

Generally, Minn. Statutes 2006 270C.36

Stay of sale, seized property, Minn. Statutes 2006 270C.67

Taxpayer rights, Minn. Statutes 2006 270C.28

Jurisdiction, Tax Court, Minn. Statutes 2006 271.01

Lawsuits

Constitutional issues, Minn. Statutes 2006 270C.25

County attorneys, duties, Minn. Statutes 2006 270C.85

Restrictions, Minn. Statutes 2006 270C.25

Revenue Department, duties, Minn. Statutes 2006 270C.85

Level of assessment, prima facie evidence, Minn. Statutes 2006 278.05

Minneapolis-Saint Paul International Airport, Minn. Statutes 2006 473.626, 2006 473.629

Omitted property, see Tax assessments under OMITTED PROPERTY

Orders

Administrative review, Minn. Statutes 2006 270C.35

Appeals to, see under TAX COURT

Generally, Minn. Statutes 2006 270C.33, 2006 289A.37

Presumptions, validity or correctness, Minn. Statutes 2006 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 2006 289A.42

Omission exceeding 25 percent, Minn. Statutes 2006 289A.38

Suspension, bankruptcy, Minn. Statutes 2006 289A.41

Transferees or fiduciaries, Minn. Statutes 2006 270C.58

Successor liability of businesses, Minn. Statutes 2006 270C.57

Valuation of property, see VALUATION OF PROPERTY