Minnesota § 270C.927 INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES

Minnesota Statutes

§ 270C.927 — INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES

Minnesota § 270C.927

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270CDEPARTMENT OF REVENUE

This text of Minnesota § 270C.927 (INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES) 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.927 (2026).

Text

If the final order and judgment in a hearing before the commissioner under section270C.92, or any appeal thereof, result in raising the net tax capacity of the property affected by the proceedings, the county officers shall, for the next ensuing year, in addition to the regular taxes levied for such ensuing year, levy, extend, and spread against such property, if real property, or against the owner thereof, if personal property, a tax equal to the difference between the taxes actually levied and extended against such property, or owner, for the year in question and the taxes which should have been levied or extended against such property, or owner, at the increased net tax capacity as finally determined.

Free access — add to your briefcase to read the full text and ask questions with AI

If the final order and judgment in a hearing before the commissioner under section270C.92, or any appeal thereof, result in raising the net tax capacity of the property affected by the proceedings, the county officers shall, for the next ensuing year, in addition to the regular taxes levied for such ensuing year, levy, extend, and spread against such property, if real property, or against the owner thereof, if personal property, a tax equal to the difference between the taxes actually levied and extended against such property, or owner, for the year in question and the taxes which should have been levied or extended against such property, or owner, at the increased net tax capacity as finally determined.