1998 Minnesota Statutes

     270.20 Hearings, request for, notice of, preparation for.

    Any such municipality may, at any time within ten days 
 after the final adjournment of the county board of equalization 
 of the county in which such municipality is located or within 
 ten days after the filing with the auditor of such county of any 
 order of the commissioner of revenue reducing the net tax 
 capacity of any property in such municipality, file a written 
 request with the commissioner of revenue for a hearing upon the 
 equalization or assessment of any property within such 
 municipality, specifying the property and the name and address 
 of the owner thereof, as they appear from the assessment books.  
 The commissioner of revenue shall thereupon order a hearing 
 thereon and mail a notice stating the time and place of such 
 hearing to the municipality and to the owner of such property.  
 It shall be the duty of the commissioner of revenue, at the time 
 of such hearing, to grant the municipality, at its request, such 
 further reasonable time as may be necessary for such 
 municipality to prepare for further hearing.  

    HIST: (2372-2) 1931 c 304 s 2; 1973 c 582 s 3; 1988 c 719 art 
 5 s 84; 1989 c 329 art 13 s 20