Section 271.01 — Creation Of Tax Court; Jurisdiction.
271.01 CREATION OF TAX COURT; JURISDICTION. Subdivision 1. Membership, appointment, qualifications. There is hereby created a Tax Court as an independent agency of the executive branch of the government. The Tax Court is a court of record. The Tax Court shall consist of three judges, each of whom shall be a citizen of the state, […]
Section 271.02 — Officers.
271.02 OFFICERS. The judges of the Tax Court shall choose a chief judge. The chief judge shall coordinate and make hearing assignments, and appoint employees who shall be in the unclassified service. The chief judge may delegate administrative duties to the employees appointed. The court administrator of district court in each county shall be the […]
Section 271.03 — Seal.
271.03 SEAL. The Tax Court shall have a seal, engraved with the words, “State of Minnesota, Tax Court.” Such seal may be used to authenticate the official acts of the Tax Court or any judge thereof, but failure to use the seal shall not invalidate any such act. History: (2362-12) 1939 c 431 art 6 […]
Section 271.04 — Hearings; Venue.
271.04 HEARINGS; VENUE. Subdivision 1. Generally. The Tax Court shall hold hearings and meetings as may be prescribed by the rules of the Tax Court. The principal office of the Tax Court shall be in Saint Paul, but it shall hold hearings at any other place within the state, so that taxpayers may appear before […]
Section 271.05 — Power To Review.
271.05 POWER TO REVIEW. The Tax Court shall have power to review and redetermine orders or decisions of the commissioner of revenue upon appeal therefrom in the cases authorized by law. History: (2362-14) 1939 c 431 art 6 s 14; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; […]
Section 271.06 — Appeals From Orders.
271.06 APPEALS FROM ORDERS. Subdivision 1. Manner. Except as otherwise provided in section 270C.86, or any other law, an appeal to the Tax Court may be taken, in the manner herein provided, from any official order of the commissioner of revenue respecting any tax, fee, or assessment, or any matter pertaining thereto, including the imposition […]
Section 271.07 — Stenographic Report; Transcript.
271.07 STENOGRAPHIC REPORT; TRANSCRIPT. Except in the Small Claims Division, the Tax Court shall provide for a verbatim stenographic report of all proceedings had before it upon appeals, as required by the laws relating to proceedings in district court. The cost of the stenographic record shall be paid by the party taking the appeal. The […]
Section 271.08 — Findings Of Fact; Decision, Entry Of Judgment.
271.08 FINDINGS OF FACT; DECISION, ENTRY OF JUDGMENT. Subdivision 1. Written order. The Tax Court, except in Small Claims Division, shall determine every appeal by written order containing findings of fact and the decision of the Tax Court. A memorandum of the grounds of the decision shall be appended. Notice of the entry of the […]
Section 271.09 — Appeals And Reviews.
271.09 APPEALS AND REVIEWS. Subdivision 1. Exclusive remedy. Except as otherwise provided in sections 270C.86, and 271.01, subdivision 5, unless an appeal is taken to the district court, the right of appeal herein provided shall be the exclusive remedy for reviewing the action of the commissioner of revenue or the appropriate unit of government respecting […]
Section 270C.95 — Qualification Of Assessors; Reassessment, How Made.
270C.95 QUALIFICATION OF ASSESSORS; REASSESSMENT, HOW MADE. Every special assessor and deputy appointed under the provisions of section 270C.94 shall subscribe and file with the commissioner an oath to faithfully and fairly perform the duties of office. Such special assessor, assisted by deputies, shall thereupon proceed to carefully examine and reassess the property so to […]