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Minnesota Agencies

Information on Minnesota State Agencies, Boards, Task Forces, and Commissions

Compiled by the Minnesota Legislative Reference Library

Tax Commission (1907-1939)

Also known as:
Minnesota Tax Commission
Active dates:1907-1939

To have and exercise general supervision over the administration of the assessment and taxation laws of the state, over assessors, town, county, and city boards of review and equalization and all other assessing officers in the performance of their duties.


The Minnesota Tax Commission was established in 1907, replacing the State Board of Equalization (1907 Minn. Laws Chap. 408). The commission consisted of three members, each appointed by the governor for a term of six years. The commission's purpose was to supervise the administration of the assessment and taxation laws of the state; and the assessors, town, county and city boards of review and equalization. The commission was also required to advise and direct local assessors, to summon witnesses for investigations of tax matters, and to investigate the tax laws of other states. The commission was given all of the powers of the Board of Equalization, but the board continued to exist until January, 1909, for the purpose of reviewing, modifying, and revising acts of the commission as they related to the equalization and valuation of property assessed for taxation.

In 1939, the powers and duties of the tax commission were given to the Department of Taxation, except for some duties that were transferred to the board of tax appeals. The commission was abolished (1939 Minn. Laws Chap. 431, Art. 6, Sec. 3).


3 members appointed by the governor.

Agency heads:

Tax commissioners:

  • Frank L. McVey, April 29, 1907 - April 13, 1909
  • Samuel Lord, April 29, 1907 - September 1, 1925
  • O.M. Hall, April 29, 1907 - November 26, 1914
  • J. G. Armson, April 14, 1909 - February 6, 1933
  • J.T. Hale, November 30, 1914 - June 30, 1920
  • Odin Halden, January 12, 1921 - May 7, 1926
  • John Sanborn, July 2, 1920 - January 5, 1921
  • J.H. McNiven, June 22, 1926 - January 31, 1931
  • G.B. Bjornson, September 25, 1925 - ?
  • G.E. Wallace, Feburary 1931 - ?
  • H.E. Boyle, Feburary 1933 - ?

This list of tax commissioners taken from A History of Taxation in Minnesota, by Gladys Blakey (1934).

Record last updated: 04/18/2024

All information on this group from the Library’s collection of agency notebooks has been digitized. These materials are incorporated into the “documents/articles” section of the record. Please contact a librarian with any questions. The Minnesota Agencies database is a work in progress.

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