2006 Minnesota Statutes

270C.88 ORDERS; DECISIONS.
    Subdivision 1. In writing. Any order or decision of the commissioner increasing or
decreasing any tax, assessment, or other obligation by a sum exceeding $1,000 on real or personal
property, or the net tax capacity thereof, or other obligation relating thereto, the result of which is
to increase or decrease the total amount payable under the property tax laws, including penalties
and interest, by a sum exceeding $1,000, must bear the written signature or facsimile signature
of the commissioner or the commissioner's delegate. Written approval of the commissioner or
a delegate shall not be required with respect to orders reducing net tax capacity of property
by reason of its classification as a homestead.
    Subd. 2. Only official actions of county board or other agency acted upon. No action
requiring the recommendation or approval of any county board or other public agency shall be
taken by the commissioner, or any other employees or agents of the department, unless such
recommendation or approval shall have been made upon official action by such county board or
other agency, entered upon the minutes or record of its proceedings as a public record, showing
the names of the taxpayers and other persons concerned and the amounts involved, and so certified
by the recording officer of such board or agency.
History: 2005 c 151 art 1 s 95