Minnesota Statutes
Minn. Stat. § 270.11 (2026)
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§
Subdivision 1.Commissioner of revenue to act as State Board of Equalization.
The commissioner of revenue shall have and exercise all the rights, powers and authority by law vested in the State Board of Equalization with full power and authority to review, modify, and revise all of the acts and proceedings of the commissioner in so far as they relate to the equalization and valuation of property assessed for taxation, as prescribed by section 270.12.
Notes of Decisions
Cited in 4
cases, 1954–1969 · leading case: Lindahl v. State, 70 N.W.2d 866 (Minn. 1955).
Lindahl v. State, 70 N.W.2d 866 (Minn. 1955). “The trial court found that the reassessment proceedings were maintained under § 270.11, subd. 3; that the property of the petitioner was given a full and true valuation of $15,560, a homestead and nonagricultural classification, and an assessed valuation of $5,624; that the…”
Vill. of Tonka Bay v. Comm'r of Taxation, 64 N.W.2d 3 (Minn. 1954). “The commissioner maintains that since §§ 270.11 and 270.12 of the Minnesota Revised Statutes of 1945 are clear and unambiguous, resort cannot be had to the history of these laws for the purpose of creating an ambiguity therein.”
Comm'r of Taxation v. Crow Wing Cnty., 144 N.W.2d 717 (Minn. 1966). “In so doing he performs some of the same functions that he has authority to perform as commissioner under § 270.11, subd. 6. 2 On November 13, 1964, the commissioner, acting as the state board of equalization, made an order which so far as is relevant here in *11 creased by 10…”
Indep. Sch. Dist. No. 99 v. Comm'r of Taxation, 165 N.W.2d 250 (Minn. 1969). “Second, the commissioner acknowledged that this request for reduction was made “under the authority vested in him by Minnesota Statutes, Section 270.11, Subdivision 6,” and he scheduled a hearing “for the consideration of the petition under the provisions of Minnesota Statutes,…”
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