1999 Minnesota Statutes

     270.25 Increase in net tax capacity; additional taxes. 

    If such final order and judgment result in raising the net 
 tax capacity of the property affected by the proceedings, the 
 county officers shall, for the next ensuing year, in addition to 
 the regular taxes levied for such ensuing year, levy, extend, 
 and spread against such property, if real property, or against 
 the owner thereof, if personal property, a tax equal to the 
 difference between the taxes actually levied and extended 
 against such property, or owner, for the year in question and 
 the taxes which should have been levied or extended against such 
 property, or owner, at the increased net tax capacity as finally 
 determined.  

    HIST: (2372-8) 1931 c 304 s 8; 1988 c 719 art 5 s 84; 1989 c 
 329 art 13 s 20