Minnesota § 270C.921 MUNICIPALITY MAY BE PARTY TO TAX HEARING

Minnesota Statutes

§ 270C.921 — MUNICIPALITY MAY BE PARTY TO TAX HEARING

Minnesota § 270C.921

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270CDEPARTMENT OF REVENUE

This text of Minnesota § 270C.921 (MUNICIPALITY MAY BE PARTY TO TAX HEARING) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 270C.921 (2026).

Text

Any city, town, school district, or county (all of which governmental subdivisions shall be embraced in the word "municipality" as used in sections270C.921to270C.928) may appear at and become a party to any proceedings before the commissioner under section270C.92held 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, 

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Any city, town, school district, or county (all of which governmental subdivisions shall be embraced in the word "municipality" as used in sections270C.921to270C.928) may appear at and become a party to any proceedings before the commissioner under section270C.92held 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.