2006 Minnesota Statutes

270C.921 MUNICIPALITY MAY BE PARTY TO TAX HEARING.
Any city, town, school district, or county (all of which governmental subdivisions shall be
embraced in the word "municipality" as used in sections 270C.921 to 270C.928) may appear at
and become a party to any proceedings before the commissioner under section 270C.92 held
for the purpose of equalizing or assessing any real or personal property in the municipality,
or reducing the net tax capacity of any such property. For that purpose the municipality may
employ counsel and disburse money for other expenses in connection with the 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, at the
time of a hearing, to grant the municipality, at its request, any further reasonable time as may be
necessary for the 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, 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 where the property is located and to permit the municipality to
have reasonable opportunity to be heard at any proceedings concerning such reduction.
History: 2005 c 151 art 1 s 100