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2005 Minnesota Statutes Index (topics)

TAX ASSESSMENTS

Abatement, jeopardy assessments, Minn. Statutes 2005 270C.36

Abatement

Revenue Department, duties, Minn. Statutes 2005 270C.86

Additional assessments

Generally, Minn. Statutes 2005 289A.60

Interest, Minn. Statutes 2005 289A.55

Appeals

Assessment orders, Minn. Statutes 2005 270C.33

Tax Court, see Appeals to under TAX COURT

Assessors Board, see ASSESSORS BOARD

Assessors, see ASSESSORS

Compromise and settlement

Attorney general, authority, Minn. Statutes 2005 8.30

Date of assessment, defined, Minn. Statutes 2005 270C.62

Enforcement of law, Minn. Statutes 2005 270C.03, 2005 270C.06

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

Evidence

Revenue Department sales ratio studies, Minn. Statutes 2005 278.05

False or fraudulent returns, time, Minn. Statutes 2005 289A.38

Interest, additional assessments, Minn. Statutes 2005 289A.55

Jeopardy assessments

Generally, Minn. Statutes 2005 270C.36

Stay of sale, seized property, Minn. Statutes 2005 270C.67

Taxpayer rights, Minn. Statutes 2005 270C.28

Jurisdiction, Tax Court, Minn. Statutes 2005 271.01

Lawsuits

Constitutional issues, Minn. Statutes 2005 270C.25

County attorneys, duties, Minn. Statutes 2005 270C.85

Restrictions, Minn. Statutes 2005 270C.25

Revenue Department, duties, Minn. Statutes 2005 270C.85

Level of assessment, prima facie evidence, Minn. Statutes 2005 278.05

Minneapolis-Saint Paul International Airport, Minn. Statutes 2005 473.626, 2005 473.629

Omitted property, see Tax assessments under OMITTED PROPERTY

Orders

Administrative review, Minn. Statutes 2005 270C.35

Appeals to, see under TAX COURT

Generally, Minn. Statutes 2005 270C.33, 2005 289A.37

Presumptions, validity or correctness, Minn. Statutes 2005 270C.61

Specific taxes, see Assessments under specific types of taxes

Specific types of property, see Tax assessments under specific subjects

Statutes of limitations

Extension, agreements, Minn. Statutes 2005 289A.42

Omission exceeding 25 percent, Minn. Statutes 2005 289A.38

Suspension, bankruptcy, Minn. Statutes 2005 289A.41

Transferees or fiduciaries, Minn. Statutes 2005 270C.58

Successor liability of businesses, Minn. Statutes 2005 270C.57

Valuation of property, see VALUATION OF PROPERTY

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