Section 271.13 — Power To Compel Attendance Of Witnesses.
271.13 POWER TO COMPEL ATTENDANCE OF WITNESSES. The Tax Court and each judge of the Tax Court shall, respectively, have power to subpoena and compel the attendance of witnesses and the production of books, records, papers, and documents at any hearing or investigation at any place within the state in any matter within the scope […]
Section 271.15 — Who May Administer Oaths.
271.15 WHO MAY ADMINISTER OATHS. Each judge of the Tax Court, the administrator and court administrators of the Tax Court, and all other officers and employees of the Tax Court shall, respectively, have power to administer oaths and to take and certify acknowledgments so far as they may deem necessary to the proper discharge of […]
Section 271.17 — Filing Officers.
271.17 FILING OFFICERS. The Tax Court administrator and the district court administrators shall be the filing officers and custodians of the books, files, and records of the Tax Court. The administrator and clerks, and their deputies shall have power to certify and authenticate copies of the books, files, and records in their custody for all […]
Section 271.18 — Ex-judges Not To Represent Clients; Exception; Violation.
271.18 EX-JUDGES NOT TO REPRESENT CLIENTS; EXCEPTION; VIOLATION. No judge of the Tax Court, except referees appointed for the Small Claims Division, shall, within one year after the office or employment has terminated, act as counsel, attorney, or agent in connection with any claim or proceeding pending in the Tax Court at the time of […]
Section 271.19 — Costs And Disbursements.
271.19 COSTS AND DISBURSEMENTS. Upon the determination of any appeal under this chapter before the Tax Court, or of any review hereunder by the supreme court, the costs and disbursements shall be taxed and allowed in favor of the prevailing party and against the losing party as in civil actions or, if there has been […]
Section 271.20 — Decisions Filed Within Three Months.
271.20 DECISIONS FILED WITHIN THREE MONTHS. All questions of fact and law and all matters submitted to the judges of the Tax Court shall be disposed of and their decision filed with the court administrator of the Tax Court within three months after such submission, unless sickness or casualty shall prevent, or the time be […]
Section 271.21 — Small Claims Division.
271.21 SMALL CLAIMS DIVISION. Subdivision 1. Division created; judges. There shall be a division of the Tax Court known as the Small Claims Division. The judges of the Tax Court shall sit as judges of the Small Claims Division. Each judge shall have authority to hear and decide the cases heard as small claims judge. […]
Section 271.10 — Review By Supreme Court.
271.10 REVIEW BY SUPREME COURT. Subdivision 1. Certiorari. A review of any final order of the Tax Court may be had upon certiorari by the supreme court upon petition of any party to the proceedings before the Tax Court. Such review may be had on the ground that the Tax Court was without jurisdiction, that […]
Section 271.12 — When Order Effective.
271.12 WHEN ORDER EFFECTIVE. No order for refundment by the commissioner of revenue, the appropriate unit of government, or the Tax Court shall take effect until the time for appeal therefrom or review thereof by all parties entitled thereto has expired. Otherwise every order of the commissioner, the appropriate unit of government, or the Tax […]
Section 270C.991 — Property Tax System Benchmarks And Critical Indicators.
270C.991 PROPERTY TAX SYSTEM BENCHMARKS AND CRITICAL INDICATORS. Subdivision 1. Purpose. State policy makers should be provided with the tools to create a more accountable and efficient property tax system. This section provides the principles and available tools necessary to work toward achieving that goal. Subd. 2. Property tax principles. To better evaluate the various […]