Minnesota Legislature
HF 1703
as introduced - 89th Legislature (2015 - 2016) Posted on 03/10/2015 03:22pm
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A bill for an act
relating to taxation; Tax Court; making conforming changes; clarifying
appropriations; amending Minnesota Statutes 2014, sections 271.08, subdivision
1; 271.21, subdivision 2; Laws 2013, chapter 86, article 1, section 7.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2014, section 271.08, subdivision 1, is amended to read:
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 order and of the substance of the decision shall be mailed to all parties.
A motion for rehearing, which includes a motion for amended findings of fact, conclusions
of law, or a new trial, must be served by the moving party within deleted text begin 15deleted text end new text begin 30new text end days after mailing
of the notice by the court as specified in this subdivision, and the motion must be heard
within deleted text begin 30deleted text end new text begin 60new text end days thereafter, unless the time for hearing is extended by the court within
the deleted text begin 30-daydeleted text end new text begin 60-daynew text end period for good cause shown.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 2.
Minnesota Statutes 2014, section 271.21, subdivision 2, is amended to read:
Subd. 2.
Jurisdiction.
At the election of the taxpayer, the Small Claims Division
shall have jurisdiction only in the following matters:
(a) cases involving valuation, assessment, or taxation of real or personal property, if:
(i) the issue is a denial of a current year application for the homestead classification
for the taxpayer's property;
(ii) only one parcel is included in the petition, the entire parcel is classified as
homestead class 1a or 1b under section 273.13, and the parcel contains no more than
one dwelling unit;
(iii) the entire property is classified as agricultural homestead class 2a or 1b under
section 273.13; or
(iv) the assessor's estimated market value of the property included in the petition
is less than $300,000; or
(b) any case not involving valuation, assessment, or taxation of real and personal
property in which the amount in controversy does not exceed deleted text begin $5,000deleted text end new text begin $15,000new text end , including
penalty and interest.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 3.
Laws 2013, chapter 86, article 1, section 7, is amended to read:
Sec. 7. TAX COURT
|
$ |
1,023,000 |
$ |
1,035,000 |
||
(a) Additional Resources
$161,000 each year is for deleted text begin two law clerks,
continuing legal education costs, and
Westlaw costsdeleted text end new text begin operating expensesnew text end .new text begin Any
amount not expended in the first year does
not cancel and is available in the second year.
new text end
(b) Case Management System
$25,000 each year is for the implementation
and maintenance of a modern case
management system.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective retroactively from July 1, 2013.
new text end