GroundRules
Minn. Stat. § 270C.97: OMITTED PROPERTY.
Where this section sits in the code
- TAXATION, SUPERVISION, DATA PRACTICES
- CHAPTER 270C. DEPARTMENT OF REVENUE
- REASSESSMENT OF OMITTED OR UNDERVALUED PROPERTIES
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.
Collected 2026-09-02T22:10:39Z. Source file · JSON