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Minnesota Legislature

Office of the Revisor of Statutes

270C.85 ADMINISTRATION OF PROPERTY TAX LAWS; POWERS AND DUTIES.
    Subdivision 1. General supervision. The commissioner shall have and exercise general
supervision over the administration of the property tax laws, assessors, town, county, and city
boards of review and equalization, and all other assessing officers in the performance of their
duties, to the end that all assessments of property be made relatively just and equal in compliance
with the laws of the state.
    Subd. 2. Powers and duties. The commissioner shall have and exercise the following
powers and duties in administering the property tax laws.
(a) Confer with, advise, and give the necessary instructions and directions to local assessors
and local boards of review throughout the state as to their duties under the laws of the state.
(b) Direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating
to the liability and punishment of public officers and officers and agents of corporations for failure
or negligence to comply with the provisions of the property tax laws, and cause complaints
to be made against local assessors, members of boards of equalization, members of boards of
review, or any other assessing or taxing officer, to the proper authority, for their removal from
office for misconduct or negligence of duty.
(c) Require county attorneys to assist in the commencement of prosecutions in actions or
proceedings for removal, forfeiture, and punishment, for violation of the property tax laws in
their respective districts or counties.
(d) Require town, city, county, and other public officers to report information as to the
assessment of property, and such other information as may be needful in the work of the
commissioner, in such form as the commissioner may prescribe.
(e) Transmit to the governor, on or before the third Monday in December of each
even-numbered year, and to each member of the legislature, on or before November 15 of each
even-numbered year, the report of the department for the preceding years, showing all the taxable
property subject to the property tax laws and the value of the same, in tabulated form.
(f) Inquire into the methods of assessment and taxation and ascertain whether the assessors
faithfully discharge their duties.
History: 2005 c 151 art 1 s 92