TAX ASSESSMENTS

Abatement, jeopardy assessments, Minn. Statutes 2004 270.274

Additional assessments

Failure to pay, monetary penalties, Minn. Statutes 2004 289A.60

Intentional disregard of law or rules, Minn. Statutes 2004 289A.60

Interest, Minn. Statutes 2004 289A.55

Substantial understatement of amount due, Minn. Statutes 2004 289A.60

Appeals

Assessment orders, Minn. Statutes 2004 289A.37

Tax Court, see Appeals to under TAX COURT

Application of law, statutes of limitations

Suspension due to bankruptcy, Minn. Statutes 2004 289A.41

Assessors, see ASSESSORS

Assessors Board, see ASSESSORS BOARD

Compromise and settlement

Attorney general, authority, Minn. Statutes 2004 8.30

Date of assessment, defined, Minn. Statutes 2004 270.65

Enforcement of law, Minn. Statutes 2004 270.06

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

False or fraudulent returns, time, Minn. Statutes 2004 289A.38

Interest, additional assessments, Minn. Statutes 2004 289A.55

Jeopardy assessments

Generally, Minn. Statutes 2004 270.274

Taxpayer rights, Minn. Statutes 2004 270.0603

Jurisdiction, Tax Court, Minn. Statutes 2004 271.01

Lawsuits

Constitutional issues, Minn. Statutes 2004 289A.43

County attorneys, duties, Minn. Statutes 2004 270.06

Restrictions, Minn. Statutes 2004 289A.43

Revenue Department, duties, Minn. Statutes 2004 270.06

Level of assessment, prima facie evidence, Minn. Statutes 2004 278.05

Methods, Revenue Department, duties, Minn. Statutes 2004 270.06

Minneapolis-Saint Paul International Airport, Minn. Statutes 2004 473.626, 473.629

Omitted property, see Tax assessments under OMITTED PROPERTY

Orders

Administrative review, Minn. Statutes 2004 289A.37, 289A.65

Aggregate assessments, Minn. Statutes 2004 289A.37

Appeals to, see under TAX COURT

Payment, time, Minn. Statutes 2004 289A.37

Sufficiency of notice, Minn. Statutes 2004 289A.37

Presumptions, validity or correctness, Minn. Statutes 2004 270.68

Prima facie evidence

Revenue Department sales ratio studies, Minn. Statutes 2004 278.05

Revenue Department, assessments by, see Tax assessments under REVENUE DEPARTMENT

Rulemaking about, Minn. Statutes 2004 270.06

Specific taxes, see Assessments under specific types of taxes

Specific types of property, see Tax assessments under specific subjects

Statutes of limitations

Extension, agreements, Minn. Statutes 2004 289A.42

Generally, Minn. Statutes 2004 289A.38

Suspension, bankruptcy, Minn. Statutes 2004 289A.41

Valuation of property, see VALUATION OF PROPERTY