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Minnesota Legislature

Office of the Revisor of Statutes

270C.928 PROCEEDINGS TO DETERMINE NET TAX CAPACITY.
The proceedings provided in sections 270C.92 to 270C.927 are for determining the net
tax capacity upon the basis of which taxes are spread against property, or its owner, in the first
instance. The order of the commissioner, or the final order for judgment of the Court of Appeals
on it, shall not be a bar to any defense against the taxes interposed at the time of the proceedings
for judgment on them. All defenses which may be set up against the proceedings for judgment
upon the taxes may be asserted notwithstanding the determination of the commissioner or the
court. If the taxes are levied or extended pending review of the order of the commissioner by the
court, a judgment entered upon the taxes in the tax delinquency proceedings shall not be a bar to
the spreading of further taxes against the property for that year, in the event the net tax capacity of
the property is raised as herein provided. In the proceedings for the collection of any taxes which
include an additional levy because of the raising of the net tax capacity of any property, the owner
may answer separately to the proceedings to obtain judgment for the excess levy.
History: 2005 c 151 art 1 s 107