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).