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     270.88 Proceedings and appeals. 


    The commissioner's final determination under section 270.85 
 and certification to county assessors under section 270.87 shall 
 be final orders appealable to the Tax Court in accordance with 
 chapter 271.  Appeals by railroad companies under Laws 1979, 
 Chapter 303 shall be taken against the commissioner and not 
 against the county or taxing district to which payment is made.  
 Upon the filing of any appeal by a railroad company, the 
 commissioner shall give notice thereof by first class mail to 
 each county which would be affected by the appeal.  


    HIST: 1979 c 303 art 7 s 9; 1986 c 444

Official Publication of the State of Minnesota
Revisor of Statutes