Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

HF 1773

as introduced - 90th Legislature (2017 - 2018) Posted on 03/15/2017 12:34pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5 1.6
1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13
2.14 2.15
2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15
3.16 3.17
3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27
3.28
3.29 3.30 3.31 3.32 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11
4.12 4.13

A bill for an act
relating to taxation; Tax Court; clarifying the notice date for certain appeals;
allowing alternative proof of timely mailing; increasing small claims jurisdiction;
amending Minnesota Statutes 2016, sections 271.06, subdivisions 2, 2a; 271.08,
subdivision 1; 271.21, subdivision 2.

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

Section 1.

Minnesota Statutes 2016, section 271.06, subdivision 2, is amended to read:


Subd. 2.

Time; notice; intervention.

Except as otherwise provided by law, within 60
days after new text begin the new text end notice deleted text begin of the making and filingdeleted text end new text begin datenew text end 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. new text begin For purposes of this subdivision,
"notice date" has the meaning given in section 270C.35, subdivision 3.
new text end The notice of appeal
shall be in the form prescribed by the Tax Court. 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.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for notices of appeals filed after June
30, 2016.
new text end

Sec. 2.

Minnesota Statutes 2016, section 271.06, subdivision 2a, is amended to read:


Subd. 2a.

Timely mailing treated as timely filing.

(a) If, after the period prescribed by
subdivision 2, the original notice of appeal, proof of service upon the commissioner, and
filing fee are delivered by United States mail to the Tax Court administrator or the court
administrator of district court acting as court administrator of the Tax Court, then the date
of filing is the date of the United States postmark stamped on the envelope or other
appropriate wrapper in which the notice of appeal, proof of service upon the commissioner,
and filing fee are mailed.

(b) This subdivision applies only if the postmark date falls within the period prescribed
by subdivision 2 and the original notice of appeal, proof of service upon the commissioner,
and filing fee are, within the time prescribed by subdivision 2, deposited in the mail in the
United States in an envelope or other appropriate wrapper, postage prepaid, properly
addressed to the Tax Court administrator or the court administrator of district court acting
as court administrator of the Tax Court.

(c) Only the postmark of the United States Postal Service qualifies as proof of timely
mailing under this subdivision. Private postage meters do not qualify as proof of timely
filing under this subdivision. If the original notice of appeal, proof of service upon the
commissioner, and filing fee are sent by United States registered mail, the date of registration
is the postmark date. If the original notice of appeal, proof of service upon the commissioner,
and filing fee are sent by United States certified mail and the sender's receipt is postmarked
by the postal employee to whom the envelope containing the original notice of appeal, proof
of service upon the commissioner, and filing fee is presented, the date of the United States
postmark on the receipt is the postmark date.new text begin If the envelope or other wrapper in which the
notice of appeal, proof of service upon the commissioner, and filing fee are mailed do not
contain a postmark of the United States Postal Service but are delivered by United States
mail to the Tax Court administrator or the court administrator of the district court acting as
court administrator of the Tax Court, then the date of mailing qualifies as timely filed under
this subdivision, if proof of mailing within the time prescribed by subdivision 2 is provided
by affidavit of the petitioner or counsel.
new text end

(d) A reference in this section to the United States mail must be treated as including a
reference to any designated delivery service and a reference in this section to a postmark
by the United States Postal Service must be treated as including a reference to any date
recorded or marked by any designated delivery service in accordance with section 7502(f)
of the Internal Revenue Code.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for petitions and appeals filed after June
30, 2017.
new text end

Sec. 3.

Minnesota Statutes 2016, 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 30
days thereafter, unless the time for hearing is extended by the court within the 30-day period
for good cause shown.

new text begin EFFECTIVE DATE. new text end

new text begin This section applies to notices mailed after June 30, 2017.
new text end

Sec. 4.

Minnesota Statutes 2016, 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 for petitions and appeals filed after June
30, 2017.
new text end