reglab/housing_qa huggingface dataset:
MN Stat § 270C.70 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.70 — Personal Liability For Failure To Honor A Levy.

270C.70 PERSONAL LIABILITY FOR FAILURE TO HONOR A LEVY. Subdivision 1. Surrender of property subject to levy. A person who fails or refuses to surrender property or rights to property subject to a levy served on the person under section 270C.67, 270C.68, or 270C.69 is liable in an amount equal to the value of the property or rights not surrendered, or the amount of taxes, penalties, and interest for the collection of which the levy was made, whichever is less. A financial institution need not surrender funds on deposit until ten days after service of the levy. Subd. 2. Penalty. In addition to the personal liability imposed by subdivision 1, if a person required to surrender property or rights to property fails to do so without reasonable cause, the person is liable for a penalty equal to 25 percent of the amount under subdivision 1. Subd. 3. Person defined. The term "person" as used in this section includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to surrender the property or rights to property or to respond to the levy. Subd. 4. Order assessing liability. The liability imposed by this section may, after demand to honor a levy has been made, be assessed by the commissioner within 60 days after service of the demand. The assessment may be based on information available to the commissioner. The assessment is presumed to be valid, and the burden is on the person assessed to show it is incorrect or invalid. An order assessing liability for failure to honor a levy is reviewable administratively under section 270C.35, and is appealable to Tax Court under chapter 271. The amount assessed, plus interest at the rate specified in section 270C.40, may be collected by any remedy available to the commissioner for the collection of taxes. The proceeds collected are applied first to the liability of the original taxpayer to the extent of the liability under subdivision 1 plus interest, and then to the penalty under subdivision 2. History:   2005 c 151 art 1 s 76
MN Stat § 270C.7102 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.7102 — Sale Of Perishable Goods.

270C.7102 SALE OF PERISHABLE GOODS. If the commissioner determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that the property cannot be kept without great expense, the commissioner shall appraise the value of the property, and if the owner of the property can be readily found, the commissioner shall give the owner notice of the determination of the appraised value of the property. The property shall be returned to the owner if, within the time specified in the notice, the owner (a) pays to the commissioner an amount equal to the appraised value, or (b) gives bond in the form, with the sureties, and in the amount as the commissioner prescribes to pay the appraised amount at the time the commissioner determines to be appropriate in the circumstances. If the owner does not pay the amount or furnish the bond in accordance with this section, the commissioner shall as soon as practicable make public sale of the property in accordance with section 270C.7101. History:   2005 c 151 art 1 s 78
MN Stat § 270C.7103 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.7103 — Redemption Of Property.

270C.7103 REDEMPTION OF PROPERTY. Subdivision 1. Before sale. Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the commissioner at any time prior to the sale thereof, and upon payment the commissioner shall restore the property to the person, and all further proceedings in connection with the levy on the property shall cease from the time of payment. Subd. 2. Redemption of real estate after sale. The owners of any real property sold as provided in this section, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of the property, at any time within six months, or in case the real property sold exceeds ten acres in size, at any time within 12 months, after the sale thereof. The property or tract of property shall be permitted to be redeemed upon payment to the purchaser (or if not found in the county in which the property to be redeemed is situated, then to the commissioner, for the use of the purchaser, or the purchaser's heirs or assigns) of the amount paid by the purchaser together with interest at the rate of 20 percent per annum. Subd. 3. Record. When any lands sold are redeemed as provided in this section, the commissioner shall cause entry of the fact to be made upon the record required by section 270C.7106 and the entry shall be evidence of the redemption. History:   2005 c 151 art 1 s 79
MN Stat § 270C.7104 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.7104 — Certificate Of Sale.

270C.7104 CERTIFICATE OF SALE. In the case of property sold as provided in section 270C.7101, the commissioner shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property the certificate shall set forth the real property purchased, for whose taxes the property was sold, the name of the purchaser, and the price paid. If real property is declared purchased by the state of Minnesota, the commissioner shall within ten days from the sale cause the certificate of sale to be duly recorded by the county recorder of the county in which the real property is located. History:   2005 c 151 art 1 s 80
MN Stat § 270C.7105 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.7105 — Effect Of Certificate Of Sale.

270C.7105 EFFECT OF CERTIFICATE OF SALE. Subdivision 1. Personal property. (a) In all cases of sale pursuant to section 270C.7101 of personal property, the certificate of sale given pursuant to section 270C.7104 shall be prima facie evidence of the right of the commissioner to make the sale, and conclusive evidence of the regularity of the proceedings in making the sale. The certificate shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold. (b) If the property consists of stocks, the certificate of sale shall be notice, when received, to any corporation, company, or association of the transfer, and shall be authority to the corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not. (c) If the subject of sale is securities or other evidences of debt, the certificate of sale shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of the securities or other evidences of debt. (d) If the property consists of a motor vehicle, the certificate of sale shall be notice, when received, to the registrar of motor vehicles of this state of the transfer, and shall be authority to the registrar to record the transfer on the books and records in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not. Subd. 2. Real property. In the case of the sale of real property pursuant to section 270C.7101, the certificate of sale given pursuant to section 270C.7104 shall be prima facie evidence of the facts therein stated, and shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the state of Minnesota attached thereto. Subd. 3. Junior encumbrances. A certificate of sale of personal property or real property given pursuant to section 270C.7104 shall discharge the property from all liens, encumbrances, and titles over which the lien of the state of Minnesota with respect to which the levy was made had priority. History:   2005 c 151 art 1 s 81
MN Stat § 270C.7106 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.7106 — Records Of Sale.

270C.7106 RECORDS OF SALE. The commissioner shall maintain a record of all sales of property under section 270C.7101 and of redemptions of real property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making the sale, the amount of expenses, the names of the purchasers, and the date of the certificate of sale. A copy of the record, or any part thereof, certified by the commissioner shall be evidence in any court of the truth of the facts therein stated. History:   2005 c 151 art 1 s 82
MN Stat § 270C.7107 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.7107 — Expense Of Levy And Sale.

270C.7107 EXPENSE OF LEVY AND SALE. The commissioner shall determine the expenses to be allowed in all cases of levy and sale. History:   2005 c 151 art 1 s 83
MN Stat § 270C.7108 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.7108 — Application Of Proceeds Of Levy.

270C.7108 APPLICATION OF PROCEEDS OF LEVY. Subdivision 1. Collection of liability. Any money realized by proceedings under this chapter, whether by seizure, by surrender under section 270C.67, by sale of seized property, by sale of property redeemed by the state of Minnesota (if the interest of the state of Minnesota in the property was a lien arising under the provisions of section 270C.63), or by agreement, arrangement, or any other means shall be applied as follows: (a) First, against the expenses of the proceedings; then (b) If the property seized and sold is subject to a tax that has not been paid, the amount remaining after applying clause (a) shall next be applied against the tax liability (and, if the tax was not previously assessed, it shall then be assessed); and (c) The amount, if any, remaining after applying clauses (a) and (b) shall be applied against the tax liability in respect of which the levy was made or the sale was conducted. Subd. 2. Surplus proceeds. Any surplus proceeds remaining after the application of subdivision 1 shall, upon application and satisfactory proof in support thereof, be credited or refunded by the commissioner to the person or persons legally entitled thereto. History:   2005 c 151 art 1 s 84
MN Stat § 270C.7109 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.7109 — Authority To Release Levy And Return Property.

270C.7109 AUTHORITY TO RELEASE LEVY AND RETURN PROPERTY. Subdivision 1. Release of levy. The commissioner shall release a levy on all or part of the property or rights to property levied on and shall promptly notify the person on whom the levy was made that the levy has been released if: (1) the liability for which the levy was made is satisfied or has become unenforceable by lapse of time; (2) release of the levy will facilitate collection of the liability; (3) the taxpayer has entered into an installment payment agreement under section 270C.52, subdivision 2, unless the agreement provides otherwise, or unless release of the levy will jeopardize the status of the department as a secured creditor; or (4) the fair market value of the property exceeds the liability, and release of the levy on a part of the property can be made without hindering collection. In the case of tangible personal property essential in carrying on the trade or business of the taxpayer, the commissioner shall provide for an expedited determination under this subdivision. A release of levy under this subdivision does not prevent a subsequent levy on the property released. Subd. 2. Return of property. If the commissioner determines that property has been wrongfully levied upon, it shall be lawful for the commissioner to return: (a) The specific property levied upon, at any time; (b) An amount of money equal to the amount of money levied upon, at any time before the expiration of nine months from the date of the levy; or (c) An amount of money equal to the amount of money received by the state of Minnesota from a sale of the property, at any time before the expiration of nine months from the date of the sale. For purposes of clause (c), if property is declared purchased by the state of Minnesota at a sale pursuant to section 270C.7101, subdivision 5 (relating to manner and conditions of sale), the state of Minnesota shall be treated as having received an amount of money equal to the minimum price determined pursuant to section 270C.7101, subdivision 5, or, if larger, the amount received by the state of Minnesota from the resale of the property. History:   2005 c 151 art 1 s 85
MN Stat § 270C.711 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.711 — Acquisition And Resale Of Seized Property.

270C.711 ACQUISITION AND RESALE OF SEIZED PROPERTY. For the purpose of enabling the commissioner to purchase or redeem seized property in which the state of Minnesota has an interest arising from a lien for unpaid taxes, or to provide for the operating costs of collection activities of the department, there is appropriated to the commissioner an amount representing the cost of such purchases, redemptions, or collection activities. Seized property acquired by the state of Minnesota to satisfy unpaid taxes shall be resold by the commissioner. The commissioner shall preserve the value of seized property while controlling it, including but not limited to the procurement of insurance. For the purpose of refunding the proceeds from the sale of levied or redeemed property which are in excess of the actual tax liability plus costs of acquiring the property, there is hereby created a levied and redeemed property refund account in the agency fund. All amounts deposited into this account are appropriated to the commissioner. The commissioner shall report annually on the status of this program to the chairs and ranking minority members of the legislative committees having jurisdiction over taxes and finance of the house of representatives and senate. History:  2005 c 151 art 1 s 86; 2011 c 112 art 5 s 6
MN Stat § 270C.721 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.721 — Revocation Of Certificates Of Authority To Do Business In This State.

270C.721 REVOCATION OF CERTIFICATES OF AUTHORITY TO DO BUSINESS IN THIS STATE. When a foreign corporation authorized to do business in this state under chapter 303, or a foreign limited liability company or partnership authorized to do business in this state under chapter 322C, fails to comply with a law administered by the commissioner that imposes a tax, the commissioner may serve the secretary of state with a certified copy of an order finding such failure to comply. The secretary of state, upon receipt of the order, shall revoke the authority to do business in this state, and shall reinstate the entity under section 303.19 or 322C.0706 only when the corporation or limited liability company or partnership has obtained from the commissioner an order finding that the corporation or limited liability company or partnership is in compliance with such law. An order requiring revocation of a certificate shall not be issued unless the commissioner gives the corporation or limited liability company or partnership 30 days' written notice of the proposed order, specifying the violations of law, and affording an opportunity to request a contested case hearing under chapter 14. History:  2005 c 151 art 1 s 88; 2014 c 157 art 2 s 3,29,31; 2016 c 158 art 1 s 153
MN Stat § 270C.725 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.725 — Posting Of Tax Delinquency; Sale Of Liquor Or Beer.

270C.725 POSTING OF TAX DELINQUENCY; SALE OF LIQUOR OR BEER. Subdivision 1. Posting, notice. Pursuant to the authority to disclose under section 270B.12, subdivision 4, the commissioner shall, by the 15th of each month, submit to the commissioner of public safety a list of all taxpayers who are required to pay, withhold, or collect the tax imposed by section 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729, or 297A.62, or local sales and use tax payable to the commissioner, or a local option tax administered and collected by the commissioner, and who are ten days or more delinquent in either filing a tax return or paying the tax. The commissioner is under no obligation to list a taxpayer whose business is inactive. At least ten days before notifying the commissioner of public safety, the commissioner shall notify the taxpayer of the intended action. The commissioner of public safety shall post the list in the same manner as provided in section 340A.318, subdivision 3. The list will prominently show the date of posting. If a taxpayer previously listed files all returns and pays all taxes specified in this subdivision then due, the commissioner shall notify the commissioner of public safety within two business days. Subd. 2. Sales prohibited. Beginning the third business day after the list is posted, no wholesaler, manufacturer, or brewer may sell or deliver any product to a taxpayer included on the posted list. Subd. 3. Penalty. A wholesaler, manufacturer, or brewer of intoxicating liquor or 3.2 percent malt liquor who violates subdivision 2 is subject to the penalties provided in section 340A.304. History:   2005 c 151 art 1 s 90
MN Stat § 270C.86 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.86 — Power To Abate; Correction Of Errors.

270C.86 POWER TO ABATE; CORRECTION OF ERRORS. Subdivision 1. Powers of commissioner; application for abatement; orders. (a) Except for matters delegated to the various boards of county commissioners under section 375.192, and except as otherwise provided by law, the commissioner shall have power to grant such reduction or abatement of net tax capacities, taxes imposed by the property tax laws, or special assessments, and of any costs, penalties, or interest thereon as the commissioner may deem just and equitable, and to order the refundment, in whole or in part, of any taxes or special assessments, and costs, penalties, or interest thereon which have been erroneously or unjustly paid. Application therefor shall be submitted with a statement of facts in the case and the favorable recommendation of the county board or of the board of abatement of any city where any such board exists, and the county auditor of the county wherein such tax was levied or paid. No reduction, abatement, or refundment of any special assessments made or levied by any municipality for local improvements shall be made unless it is also approved by the board of review or similar taxing authority of such municipality. (b) The commissioner shall forward to the county auditor a copy of the order made by the commissioner in all cases in which the approval of the county board is required. (c) An appeal may not be taken to the Tax Court from any order of the commissioner made in the exercise of the discretionary authority granted in paragraph (a) with respect to the reduction or abatement of real or personal property taxes in response to an application for an abatement, reduction, or refund of taxes, net tax capacities, costs, penalties, or interest. Subd. 2. Examination of application; reductions; appeals. (a) The commissioner shall examine all applications submitted by a county board pursuant to section 375.192, subdivision 3. If the applicant has previously submitted a claim for property tax relief pursuant to chapter 290A based on the property taxes payable prior to receiving the abatement, the commissioner may approve the application in an amount reduced by the relief provided pursuant to chapter 290A. (b) An appeal may be taken to the Tax Court from an order of the commissioner made pursuant to this subdivision. Subd. 3. Correction of errors. On application of the county auditor with the approval of the county board, the commissioner may order the correction of any administrative and clerical errors in the assessment, levy, and extension of taxes under the property tax laws, other than valuation. History:   2005 c 151 art 1 s 93
MN Stat § 270C.87 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.87 — Revision Of Minnesota Assessors' Manual.

270C.87 REVISION OF MINNESOTA ASSESSORS' MANUAL. In accordance with the provisions of section 270C.85, the commissioner shall periodically revise the Minnesota assessors' manual. History:  2005 c 151 art 1 s 94; 2010 c 389 art 8 s 2
MN Stat § 270C.88 (2021)
2021 Minnesota Statutes|Chapters 270 - 271 — Taxation, Supervision, Data Practices|Chapter 270C — Department Of Revenue|Section 270C.88 — Orders; Decisions.

270C.88 ORDERS; DECISIONS. Subdivision 1. In writing. Any order or decision of the commissioner increasing or decreasing any tax, assessment, or other obligation by a sum exceeding $1,000 on real or personal property, or the net tax capacity thereof, or other obligation relating thereto, the result of which is to increase or decrease the total amount payable under the property tax laws, including penalties and interest, by a sum exceeding $1,000, must bear the written signature or facsimile signature of the commissioner or the commissioner's delegate. Written approval of the commissioner or a delegate shall not be required with respect to orders reducing net tax capacity of property by reason of its classification as a homestead. Subd. 2. Only official actions of county board or other agency acted upon. No action requiring the recommendation or approval of any county board or other public agency shall be taken by the commissioner, or any other employees or agents of the department, unless such recommendation or approval shall have been made upon official action by such county board or other agency, entered upon the minutes or record of its proceedings as a public record, showing the names of the taxpayers and other persons concerned and the amounts involved, and so certified by the recording officer of such board or agency. History:   2005 c 151 art 1 s 95