2025 Session Last amended: 1987 session

§ 274.09 — Correction of False Lists and Returns

Plain-Language Summary

If the county auditor believes someone gave a false statement of personal property, or that an assessor missed or understated property, the auditor can correct the tax records. The auditor has authority to summon people for questioning under oath and must notify the property owner before raising an assessment. Any corrections must be documented and filed in the auditor's office.

274.09 CORRECTION OF FALSE LISTS AND RETURNS.

If the county auditor believes that any person has given the assessor a false statement of personal property, or that the assessor has not returned the full amount of all property required to be listed in the assessor’s town or district, or has omitted, or made an erroneous return of, any property subject to taxation, the auditor shall correct the return of the assessor. At any time before the final settlement with the county treasurer, the auditor shall charge the owners of the property on the tax lists with the proper amount of taxes.

For purposes of this section the auditor may issue compulsory process, require the attendance of any person supposed to have a knowledge of the property, or its value, and examine the person, on oath, about the statement or return. Before making the entry on the tax list, the county auditor shall notify the person required to list the property of the right to show that the person’s statement or the return of the assessor is correct. The county auditor shall file in the auditor’s office a statement of the facts or evidence upon which the auditor made the corrections. The county auditor must not reduce the amount returned by the assessor without the written consent of the commissioner of revenue. A statement supporting the reduction must be submitted by the county auditor or the party aggrieved to the commissioner of revenue.

History:

(2043) RL s 853; Ex1959 c 59 s 2; 1973 c 582 s 3; 1986 c 444; 1987 c 229 art 4 s 1

History: History: (2043) RL s 853; Ex1959 c 59 s 2; 1973 c 582 s 3; 1986 c 444; 1987 c 229 art 4 s 1

Practical Notes

This section protects against tax fraud and assessor errors by giving the county auditor power to fix mistakes in property listings. If you believe you were wrongly assessed based on a corrected return, you have the right to be notified and to show that your original statement was correct. The auditor cannot reduce an assessor’s return without written approval from the state commissioner of revenue.

Source: Minnesota Office of the Revisor of Statutes