(dissenting).
I am of the opinion that relator bad the right to appeal to the board of tax appeals from the order of the commissioner of taxation increasing the true and full value of all real estate within its limits. This seems to have been definitely determined in Village of Aurora v. Commr. of Taxation, 217 Minn. 64, 66,14 N. W. (2d) 292, 296, where we stated:
“Pursuant to statute, tbe commissioner of taxation, hereinafter referred to as tbe commissioner, functioning as tbe board of equalization to consider tbe equalization of certain iron ore properties, was requested to make a revaluation thereof for tbe purpose of lowering tbe assessment.”
Contending that the revaluations subsequently made by the commissioner were inadequate, the municipality appealed to the board of tax appeals (217 Minn. 68,14 N. W. [2d] 297) “from that ‘order *28and decision * * * equalizing and fixing the assessed valuation of the * * * property, included in said order.’ ” In denying a motion to dismiss the appeal, we held (217 Minn. 76, 14 N. W. [2d] 300) :
“* * * that the municipalities had a right to appeal to the board under the 1939 act, and the motion to dismiss the appeal on the ground that it should have been taken directly to this court under the 1931 act was properly denied.”
It seems clear from the language quoted that we are committed to the rule that an order of the commissioner of taxation, functioning as the board of equalization, in a matter relating to valuations for assessments is appealable under M. S. A. 271.06, subd. 1, which provides:
“* an appeal to the board may be taken * * * from any official order of the commissioner of taxation respecting any tax, fee, or assessment, or any matter pertaining thereto, by any person directly interested therein or affected thereby, or by any political subdivision of the state, directly or indirectly, interested therein or affected thereby, * *