Minnesota Statutes
Minn. Stat. § 278.04 (2026)
Treasurer Must Stamp Tax Lists
✓ current as of May 2026
Find cases:
SyfertCases citing this section
MN-REVrevisor.mn.gov (official)
Justiaon Justia
CornellLII Search
CasesGoogle Scholar
Upon the filing of such petition, the county treasurer shall write or stamp opposite the description of such items of personal property or parcel on the tax list the notation, "Petition for review filed," and such parcel or item of personal property shall not be included in the delinquent tax list for such year.
Notes of Decisions
Cited in 3
cases, 1957–2004 · leading case: Harris v. Cnty. of Hennepin, 679 N.W.2d 728 (Minn. 2004).
Harris v. Cnty. of Hennepin, 679 N.W.2d 728 (Minn. 2004). “Pursuant to Minn.Stat. § 278.04 (2002), the Department of Revenue conducted a nine-month ''assessment/sales ratio study” to determine whether property in various taxing districts would qualify for equalization relief.”
State v. Elam, 84 N.W.2d 227 (Minn. 1957). “The procedure incorporated in §§ 278.04 and 278.06 supports the state’s view that c.”
Empire State Bank v. Lyon Cnty., 454 N.W.2d 616 (Minn. 1990). “Unlike most circumstances where a taxpayer would look to these studies for the support of its claim of disparity, the taxpayer here objected to the use of the sales ratio studies claiming that they were predicated upon an inadequate sample size, Minn.Stat. § 278.04, subd. 4(b),…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.