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Minnesota Legislature

Office of the Revisor of Statutes

274.10 PROPERTY OMITTED OR UNDERVALUED.
    Subdivision 1. Examiner; appointment, duties. The governor shall appoint an examiner
when it appears to the governor on a verified complaint, or by the finding of a court or of the
legislature, or any committee of the legislature, that a considerable amount of property in any
county has been improperly omitted from the tax lists and assessment roll of the county for a year;
or, if assessed, that the property has been grossly undervalued by the assessor or other county
officials, whether or not the assessment has been reviewed by the county board of equalization.
The appointment must be in writing. The appointee must be a competent citizen of the state, but
not a resident of the county. The person appointed shall determine the character, location, value,
and ownership of the real and personal property in the county omitted or undervalued. The person
shall take an oath to faithfully perform the duties.
The person shall examine the subject and prepare a report in duplicate. A list must be
attached to the report, showing the character, location, ownership, and valuation of all property
that has been omitted or undervalued. The list must state the years or part of years that the property
has been omitted or undervalued. The list must show opposite each piece or parcel of land or item
of personal property undervalued, the amount of the assessment, its actual and market value at the
time it should have been assessed, and the difference between its assessed and actual value. On or
before January 1, in the assessment year, the examiner shall file the report and list with the county
auditor and with the commissioner of finance. Lists must be verified substantially as follows:
"I, ............................., solemnly swear that I have personally examined the real and personal
property in the attached list, and that it is a correct and full list of the real and personal property
subject to taxation in the county, and omitted from taxation for the years stated in it, or, if assessed
for those years, grossly undervalued, and that the character, location, ownership, and valuation of
the property as set down in the proper column, opposite the property, are correct, to the best of
my knowledge and belief."
    Subd. 2. Deputies; appointment, duties. When necessary to properly perform duties within
the time prescribed by law, with the approval of the governor, the examiner may appoint one or
more well-qualified citizens of the state as deputies to assist in the performance of examiner's
duties. The deputies shall perform the duties assigned them by the examiner. The deputies must
take an oath to faithfully perform the duties.
    Subd. 3. Compensation of examiner and deputies. The examiner shall be paid $3 for
services, and each deputy shall be paid $2, for every day they are necessarily employed in the
performance of their duties. The examiner and deputies shall be paid their necessary expenses.
Upon the approval by the governor, the compensation and expenses must be paid out of the
general fund in the state treasury. The respective counties shall reimburse the state two years after
the payments are made. The state auditor shall notify the county auditor of the amount to be paid.
The county auditor shall levy a tax on the taxable property in the county sufficient to pay it. When
collected, the proceeds of the tax must be paid into the state treasury like other state taxes.
History: (2044, 2045, 2046) RL s 854,855,856; 1973 c 492 s 14; 1975 c 339 s 8; 1986 c
444; 1987 c 229 art 4 s 1