2004 Minnesota Statutes

     270.19 Municipalities to be party to tax hearings. 

    Any city, town, school district, or county (all of which 
 governmental subdivisions shall be embraced in the word 
 "municipality" as used hereinafter) may appear at and become a 
 party to any proceedings before the commissioner of revenue held 
 for the purpose of equalizing or assessing any real or personal 
 property in such municipality, or reducing the net tax capacity 
 of any such property.  For that purpose any such municipality 
 may employ counsel and disburse money for other expenses in 
 connection with such proceedings, on duly itemized, verified 
 claims, which shall be audited and allowed as now provided by 
 law for the allowance of claims against a municipality.  It 
 shall be the duty of the commissioner of revenue, at the time of 
 such hearing, to grant the municipality, at its request, such 
 further reasonable time as may be necessary for such 
 municipality to prepare for further hearing.  Before granting 
 any reduction in net tax capacity exceeding $100,000, it shall 
 be the duty of the commissioner of revenue, when any taxpayer or 
 property owner has applied to the commissioner after June 30, 
 1983, for a reduction of the net tax capacity of any real or 
 personal property in an amount exceeding $100,000, to give 
 written notice to the officials of the municipality wherein such 
 property is located and to permit such municipality to have 
 reasonable opportunity to be heard at any proceedings concerning 
 such reduction.  

    HIST: (2372-1) 1931 c 304 s 1; 1965 c 642 s 1; 1974 c 362 s 1; 
 1983 c 222 s 4; 1988 c 719 art 5 s 84; 1989 c 329 art 13 s 20