2004 Minnesota Statutes

     270.11 Powers; meetings. 

    Subdivision 1.    To act as State Board of Equalization. 
  The commissioner of revenue shall have and exercise all the 
 rights, powers and authority by law vested in the State Board of 
 Equalization, which board of equalization is hereby continued, 
 with full power and authority to review, modify, and revise all 
 of the acts and proceedings of the commissioner in so far as 
 they relate to the equalization and valuation of property 
 assessed for taxation, as prescribed by section 270.12. 

    Subd. 2.    County assessor's reports of assessment filed 
 with commissioner.  Each county assessor shall file by April 1 
 with the commissioner of revenue a copy of the abstract that 
 will be acted upon by the local and county boards of review.  
 The abstract must list the real and personal property in the 
 county itemized by assessment districts.  The assessor of each 
 county in the state shall file with the commissioner, within ten 
 working days following final action of the local board of review 
 or equalization and within five days following final action of 
 the county board of equalization, any changes made by the local 
 or county board.  The information must be filed in the manner 
 prescribed by the commissioner.  It must be accompanied by a 
 printed or typewritten copy of the proceedings of the 
 appropriate board. 

    The final abstract of assessments after adjustments by the 
 State Board of Equalization and inclusion of any omitted 
 property shall be submitted to the commissioner of revenue on or 
 before September 1 of each calendar year.  The final abstract 
 must separately report the captured tax capacity of tax 
 increment financing districts under section 469.177, subdivision 
 2, the metropolitan revenue contribution value under section 
 473F.07, and the value subject to the power line credit under 
 section 273.42. 

    Subd. 3.    Special assessors, deputies; reassessments.  
  The commissioner of revenue shall appoint a special assessor 
 and deputies and cause to be made, in any year, a reassessment 
 of all or any real and personal property, or either, in any 
 assessment district, when in the commissioner's judgment such 
 reassessment is desirable or necessary, to the end that any and 
 all property in such district shall be assessed equitably as 
 compared with like property in the county wherein such district 
 is situated. 

    Subd. 4.    Omitted property.  The commissioner of 
 revenue shall require the county auditor to carefully place upon 
 the assessment rolls omitted property which may be discovered to 
 have escaped assessment and taxation in previous years. 

    Subd. 5.    Examination of complaints; proceedings.  The 
 commissioner of revenue shall receive complaints and carefully 
 examine into all cases where it is alleged that property subject 
 to taxation has not been assessed or has been fraudulently or 
 for any reason improperly or unequally assessed, or the law in 
 any manner evaded or violated, and cause to be instituted such 
 proceedings as will remedy improper or negligent administration 
 of the taxing of the state. 

    Subd. 6.    Change of market values.  The commissioner 
 of revenue shall raise or lower the market value of any real or 
 personal property, including the power to raise or lower the 
 market value of the real or personal property of any individual, 
 copartnership, company, association, or corporation; provided, 
 that before any such assessment against the property of any 
 individual, copartnership, company, association, or corporation 
 is so raised, notice of an intention to raise such market value 
 and of the time and place at which a hearing thereon will be 
 held shall be given to such person, by mail, addressed to the 
 person at the place of residence listed upon the assessment 
 book, at least five days before the day of such hearing.  

    All relevant and material evidence concerning the market 
 value of the real or personal property shall be submitted at the 
 hearing, and the hearing shall not be a "contested case" within 
 the meaning of section 14.02, subdivision 3.  The person 
 notified of the hearing, or any other person having an interest 
 in the property, may present evidence and argument bearing upon 
 the market value of the property.  

    Subd. 7.    Appearances before the commissioner.  A 
 property owner, other than a public utility or mining company, 
 for which the original assessments are determined by the 
 commissioner of revenue, may not appear before the commissioner 
 for the purposes provided in subdivision 5 or 6 unless a timely 
 appearance in person, by counsel, or by written communication 
 has been made before the county board of equalization as 
 provided in section 274.13, to appeal the assessment of the 
 property, or that the property owner can establish not receiving 
 notice of market value at least five days before the local board 
 of review meeting. 

    The commissioner may refuse to hear an appeal that is 
 within the jurisdiction of the Small Claims Division of the Tax 
 Court as stated in section 271.21, subdivision 2.  The property 
 owner shall be notified by the commissioner of the right to 
 appeal to the Small Claims Division whenever an appeal to the 
 commissioner is denied. 

    HIST: (2365) 1907 c 408 s 12; 1909 c 294 s 1,5; 1971 c 564 s 
 1,2; 1973 c 582 s 3; 1974 c 521 s 28; 1975 c 46 s 2; 1975 c 339 
 s 2; 1977 c 434 s 1; 1980 c 437 s 1; 1Sp1981 c 1 art 8 s 1; 1982 
 c 424 s 130; 1985 c 300 s 2; 1986 c 444; 1987 c 268 art 7 s 
 18,19; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20; 1Sp1989 c 
 1 art 9 s 8; 1991 c 291 art 12 s 2