2006 Minnesota Statutes

270C.926 APPEAL DOES NOT STAY COLLECTION.
The institution of any appeal under sections 270C.924 and 270C.925 from the order of the
commissioner does not stay any proceedings for the assessment or collection of taxes against
the property involved therein. Notwithstanding such appeal, the commissioner shall file with
the auditor of the county in which such property is situated an order confirming, increasing,
decreasing, or determining the net tax capacity thereof, and the county auditor shall extend and
levy against such property, or the owner thereof, the taxes thereupon for such year according
to such assessment, and all subsequent proceedings for the determination of the taxes and the
collection thereof shall be taken as if no appeal from such order were pending. When the matter is
finally determined on review a properly authenticated copy of the findings, order, or judgment
shall be filed with the auditor of the county in which the land or property referred to in the
proceedings is situated. If such order or judgment lowers the net tax capacity of the land or
property referred to in the proceedings, the commissioner, upon petition of the owner, approved
by the county board, shall abate so much of the taxes against such property as is attributable to the
excessive net tax capacity thereof. If such tax has been paid, the county auditor, upon petition
of the owner, approved by the county board and the commissioner, shall refund so much of
such payment as is attributable to such excess net tax capacity. Upon such refund being made
the county auditor shall charge the same to the state and the various governmental subdivisions
thereof that participated in such excessive payment, in proportion to their respective shares
therein, and deduct the same in the next tax apportionment.
History: 2005 c 151 art 1 s 105