No assessment of property for the purposes of taxation, and no general or special tax authorized by law, levied upon any property by any officer or board authorized to make and levy the same, shall be held invalid for want of any matter of form in any proceeding which does not affect the merits of the case, and which does not prejudice the rights of the party objecting thereto. All such assessments and levies shall be presumed to be legal until the contrary is affirmatively shown; and no sale of real estate for the nonpayment of taxes thereon shall be rendered invalid by showing that any certificate, return, affidavit, or other paper required to be made and filed in any office is not found in such office, but, until the contrary is shown, the presumption shall be in all cases that such paper was properly made and filed.
Notes of Decisions
Gale v. Cnty. of Hennepin, 609 N.W.2d 887 (Minn. 2000).
· cites it 8× “The Gales argue that the tax court abused its discretion when it denied their motion in limine to exclude Scherer's review appraisal and related testimony and that they were prejudiced by not being permitted to review the appraisal prior to the trial.”
Anacker v. Cnty. of Cottonwood, 302 N.W.2d 342 (Minn. 1981).
· cites it 4× “Minn.Stat. § 272.06 (1980). But here again, even should the taxpayer show an assessor failed to observe proper standards or procedures, no relief is available unless the taxpayer proves he was prejudiced thereby.”
Landmark Cmty. Bank, N.A. v. Klingelhutz, 927 N.W.2d 748 (Minn. Ct. App. 2019).
· cites it 2× “However, that presumption applies in the context of an appeal to the tax court from any official order of the commissioner of revenue. Minn.”
Lindahl v. State, 70 N.W.2d 866 (Minn. 1955).
“” 12 Furthermore, § 272.06 specifically provides: “No assessment of property for the purposes of taxation, and no general or special tax authorized by law, levied upon (my property by any officer or board authorized to make and levy the same, shall he held invalid for want of…”
Renee Vasko, Relator v. Cnty. of McLeod (Minn. 2024).
· cites it 4× “6 (2022); see also Minn. Stat. § 272.06 (2022) (providing that an assessment is “presumed to be legal until the contrary is affirmatively shown”); S.”
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