HF 353

as introduced - 87th Legislature (2011 - 2012) Posted on 02/03/2011 10:51am

A bill for an act
relating to taxation; appealing official orders of commissioner of revenue; notice;
amending Minnesota Statutes 2010, section 271.06, subdivision 2.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2010, section 271.06, subdivision 2, is amended to read:

Subd. 2.

Time; notice; intervention.

Except as otherwise provided by law,
within 60 days after notice of the making and filing of an order of the commissioner of
revenue, the appellant, or the appellant's attorney, shall serve a notice of appeal upon
the commissioner and file the original, with proof of such service, with the Tax Court
administrator or with the court administrator of district court acting as court administrator
of the Tax Court; provided, that the Tax Court, for cause shown, may by written order
extend the time for appealing for an additional period not exceeding 30 days. The notice
of appeal shall be in the form prescribed by the Tax Court. new text begin Filing may be accomplished by
United States mail or by use of a commercial courier service. If filing is accomplished
by United States mail, filing is not timely unless the notice of appeal, proof of service
upon the commissioner, and appeal fee are deposited in the mail within the time fixed for
filing. If filing is accomplished by use of a commercial courier service, filing is effective
upon receipt by the Tax Court administrator or with the court administrator of district
court acting as court administrator of the Tax Court. new text end Within five days after receipt, the
commissioner shall transmit a copy of the notice of appeal to the attorney general. The
attorney general shall represent the commissioner, if requested, upon all such appeals
except in cases where the attorney general has appealed in behalf of the state, or in other
cases where the attorney general deems it against the interests of the state to represent the
commissioner, in which event the attorney general may intervene or be substituted as an
appellant in behalf of the state at any stage of the proceedings.

Upon a final determination of any other matter over which the court is granted
jurisdiction under section 271.01, subdivision 5, the taxpayer or the taxpayer's attorney
shall file a petition or notice of appeal as provided by law with the court administrator of
district court, acting in the capacity of court administrator of the Tax Court, with proof of
service of the petition or notice of appeal as required by law and within the time required
by law. As used in this subdivision, "final determination" includes a notice of assessment
and equalization for the year in question received from the local assessor, an order of the
local board of equalization, or an order of a county board of equalization.

The Tax Court shall prescribe a filing system so that the notice of appeal or petition
filed with the district court administrator acting as court administrator of the Tax Court is
forwarded to the Tax Court administrator. In the case of an appeal or a petition concerning
property valuation for which the assessor, a local board of equalization, a county board of
equalization or the commissioner of revenue has issued an order, the officer issuing the
order shall be notified of the filing of the appeal. The notice of appeal or petition shall be
in the form prescribed by the Tax Court.