2007 Minnesota Statutes

270C.924 FINDINGS OF FACT AND ORDER; APPEALS.
    Subdivision 1. Findings of fact. For hearings held under section 270C.92, the commissioner
shall determine the controversy upon the evidence produced at the hearing and shall make and
file written findings of fact and an order determining the controversy. In the equalization and
determination of net tax capacities, the findings and net tax capacities as given by the assessor of
the local assessment district shall be considered as prima facie correct. Copies of the order and
findings shall be mailed to all parties appearing at the hearing and to the auditor of the county in
which the property is located.
    Subd. 2. Appeal by municipality. Any municipality which has appeared in the proceedings,
and which is aggrieved by the order of the commissioner reducing the net tax capacity of any of
the property, or failing to increase the net tax capacity, may have the order of the commissioner
reviewed by appeal to the Court of Appeals, on either of the following grounds: (1) that the
determination of the commissioner was not in accordance with the property tax laws, or that the
commissioner committed any other error of law; or (2) that the findings of fact and determination
of net tax capacity were unwarranted by or were contrary to the weight of the evidence.
    Subd. 3. Appeal by property owner. Any owner of property who has appeared in the
proceedings and who is aggrieved by the order of the commissioner raising the net tax capacity of
the property, or failing to reduce the net tax capacity, may have the order of the commissioner
reviewed on appeal to the Court of Appeals in like manner and upon the same grounds as provided
for review on the appeal of any municipality.
History: 2005 c 151 art 1 s 103