2003 Minnesota Statutes

     270.21 Witnesses summoned.  

    Upon any such hearing the commissioner of revenue shall, 
 upon the request of such municipality or any party to such 
 proceedings, issue subpoenas and summon witnesses to appear and 
 give testimony, and to produce books, records, papers, and 
 documents.  For the purpose of preparing for and participating 
 in such hearing the municipality shall have access to, and use 
 of, all the data, records, and files of the commissioner of 
 revenue pertaining to the property in question.  Upon demand of 
 any party a record shall be kept by the commissioner of revenue 
 of all evidence offered or received upon such hearing, the cost 
 thereof to be paid by the party making such demand.  

    HIST: (2372-3) 1931 c 304 s 3; 1973 c 582 s 3