Minnesota Statutes
§ 270C.97 — OMITTED PROPERTY
Minnesota § 270C.97
This text of Minnesota § 270C.97 (OMITTED PROPERTY) 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.97 (2026).
Text
The commissioner shall require the county auditor to place upon the assessment rolls omitted property which may be discovered to have escaped assessment and taxation in previous years.
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Legislative History
2005 c 151 art 1 s 111
Nearby Sections
15
§ 270C.01
DEFINITIONS§ 270C.02
DEPARTMENT OF REVENUE; COMMISSIONER§ 270C.03
POWERS AND DUTIES§ 270C.04
USE OF INFORMATION§ 270C.05
ACCESS TO CRIMINAL JUSTICE DATA§ 270C.06
RULEMAKING AUTHORITY§ 270C.07
REVENUE NOTICES§ 270C.08
TAX INFORMATION BULLETINS§ 270C.09
OPINION OF ATTORNEY GENERAL; EFFECT§ 270C.11
TAX EXPENDITURE BUDGETCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 270C.97, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/270C/270C.97.