{"data":{"id":"us-mn/minn.-stat.-270c.97","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.97","heading":"OMITTED PROPERTY.","body":"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.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","REASSESSMENT OF OMITTED OR UNDERVALUED PROPERTIES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.97","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"4956e80ad937a9fd504f56eea4f9e65e034c5a35bc45fe209fe0a4163c0faaad","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.96","next":"us-mn/minn.-stat.-270c.98"},"notice":"GroundRules: Original legal text. Not legal advice."}