1998 Minnesota Statutes

     270.34 Average annual growth rates, determination.  

    The average annual growth rates to be used in determining 
 taxes applicable to property in each county under sections 
 270.31 to 270.39 shall be established by the county board of 
 each county desiring to use the provisions of sections 270.31 to 
 270.39.  The rates shall be established with due regard for the 
 studies of average annual growth rates made by the division of 
 lands and forestry for the state of Minnesota and the north 
 central forest experiment station of the United States 
 Department of Agriculture.  The rates may be determined by each 
 participating county after the passage of sections 270.31 to 
 270.39 and when determined and certified by the county board to 
 the county auditor, shall remain in effect in each county 
 without change until the calendar year 1966.  In the calendar 
 year 1966 and at the end of each ten-year period thereafter, the 
 county board shall review and set such rates for the following 
 ten-year period in the same manner, provided, however, that any 
 mathematical or clerical errors in such rates may be corrected 
 by the county board as soon as such error is discovered.  Rates 
 shall be certified by the county board to the county auditor and 
 shall take effect with the calendar year following that in which 
 the error is corrected.  Any person aggrieved by a change of 
 rate determination of the county board hereunder may appeal to 
 the county board for readjustment.  In the event of 
 disagreement, the aggrieved person may test the correctness of 
 the new rate or rates by applying directly to the commissioner 
 of revenue within one year of such change in accordance with the 
 provisions of section 270.07 and the commissioner shall have the 
 power to grant the changes of any rate or rates as the 
 commissioner may deem just and equitable and to order the refund 
 in whole or in part of any taxes, costs, penalties or interest 
 thereon which have been erroneously or unjustly paid since the 
 changed rate.  In the event of any change in rates on appeal 
 from the determination by the county board, the rate as so 
 changed shall remain in effect until the next revision period.  

    HIST: 1957 c 639 s 4; 1959 c 441 s 2; 1967 c 905 s 9; 1971 c 
 25 s 29; 1973 c 582 s 3; 1986 c 444