2004 Minnesota Statutes

     270.22 Findings of fact. 

    The commissioner of revenue shall determine the controversy 
 upon the evidence produced at the hearing and shall make and 
 file written findings of fact and an order determining the 
 controversy.  In the equalization and determination of net tax 
 capacities, the findings and net tax capacities as given by the 
 assessor of the local assessment district shall be considered as 
 prima facie correct.  Copies of the order and findings shall be 
 mailed to all parties appearing at the hearing and to the 
 auditor of the county in which the property is located.  Any 
 municipality which has appeared in the proceedings, and which is 
 aggrieved by the order of the commissioner of revenue reducing 
 the net tax capacity of any of the property, or failing to 
 increase the net tax capacity, may have the order of the 
 commissioner of revenue reviewed by appeal to the Court of 
 Appeals, on either of the following grounds:  (a) that the 
 determination of the commissioner of revenue was not in 
 accordance with the laws relating to the assessment of property, 
 or that the commissioner of revenue committed any other error of 
 law; or (b) that the findings of fact and determination of net 
 tax capacity were unwarranted by or were contrary to the weight 
 of the evidence.  

    Any owner of property who has appeared in the proceedings 
 and who is aggrieved by the order of the commissioner of revenue 
 raising the net tax capacity of the property, or failing to 
 reduce the net tax capacity, may have the order of the 
 commissioner of revenue reviewed on appeal to the Court of 
 Appeals in like manner and upon the same grounds as provided for 
 review on the appeal of any municipality.  

    HIST: (2372-4) 1931 c 304 s 4; 1973 c 582 s 3; 1983 c 247 s 
 115; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20