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Minnesota Legislature

Office of the Revisor of Statutes

Any municipality may, at any time within ten days after the final adjournment of the county
board of equalization of the county in which the municipality is located or within ten days after
the filing with the auditor of such county of any order of the commissioner reducing the net tax
capacity of any property in the municipality, file a written request with the commissioner for a
hearing under section 270C.92 upon the equalization or assessment of any property within the
municipality, specifying the property and the name and address of the owner thereof, as they
appear from the assessment books. The commissioner shall then order a hearing and mail a notice
stating the time and place of the hearing to the municipality and to the owner of the property.
It shall be the duty of the commissioner, at the time of a hearing, to grant the municipality, at
its request, such further reasonable time as may be necessary for the municipality to prepare
for further hearing.
History: 2005 c 151 art 1 s 101