Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
270C.927 INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES.
If the final order and judgment in a hearing before the commissioner under section 270C.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.
History: 2005 c 151 art 1 s 106
If the final order and judgment in a hearing before the commissioner under section 270C.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.
History: 2005 c 151 art 1 s 106
Official Publication of the State of Minnesota
Revisor of Statutes