HF 2295

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to courts; providing for tax court 
  1.3             jurisdiction in certain property tax cases; amending 
  1.4             Minnesota Statutes 2000, sections 271.01, subdivision 
  1.5             5; 271.21, subdivision 2. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 271.01, 
  1.8   subdivision 5, is amended to read: 
  1.9      Subd. 5.  [JURISDICTION.] The tax court shall have 
  1.10  statewide jurisdiction.  Except for an appeal to the supreme 
  1.11  court or any other appeal allowed under this subdivision, the 
  1.12  tax court shall be the sole, exclusive, and final authority for 
  1.13  the hearing and determination of all questions of law and fact 
  1.14  arising under the tax laws of the state, as defined in this 
  1.15  subdivision, in those cases that have been appealed to the tax 
  1.16  court and in any case that has been transferred by the district 
  1.17  court to the tax court.  The tax court shall have no 
  1.18  jurisdiction in any case that does not arise under the tax laws 
  1.19  of the state or in any criminal case or in any case determining 
  1.20  or granting title to real property or in any case that is under 
  1.21  the probate jurisdiction of the district court.  The small 
  1.22  claims division of the tax court shall have no jurisdiction in 
  1.23  any case dealing with property valuation or assessment for 
  1.24  property tax purposes until the taxpayer has appealed the 
  1.25  valuation or assessment to the county board of equalization, and 
  2.1   in those towns and cities which have not transferred their 
  2.2   duties to the county, the town or city board of equalization, 
  2.3   except for:  (i) those taxpayers whose original assessments are 
  2.4   determined by the commissioner of revenue; and (ii) those 
  2.5   taxpayers appealing a denial of a current year application for 
  2.6   the homestead classification for their property and the denial 
  2.7   was not reflected on a valuation notice issued in the year; and 
  2.8   (iii) any case dealing with property valuation, assessment, or 
  2.9   taxation for property tax purposes arising in Hennepin county 
  2.10  and meeting the jurisdictional requirements of section 271.21, 
  2.11  subdivision 2, paragraph (c).  The tax court shall have no 
  2.12  jurisdiction in any case involving an order of the state board 
  2.13  of equalization unless a taxpayer contests the valuation of 
  2.14  property.  Laws governing taxes, aids, and related matters 
  2.15  administered by the commissioner of revenue, laws dealing with 
  2.16  property valuation, assessment or taxation of property for 
  2.17  property tax purposes, and any other laws that contain 
  2.18  provisions authorizing review of taxes, aids, and related 
  2.19  matters by the tax court shall be considered tax laws of this 
  2.20  state subject to the jurisdiction of the tax court.  This 
  2.21  subdivision shall not be construed to prevent an appeal, as 
  2.22  provided by law, to an administrative agency, board of 
  2.23  equalization, review under section 274.13, subdivision 1c, or to 
  2.24  the commissioner of revenue.  Wherever used in this chapter, the 
  2.25  term commissioner shall mean the commissioner of revenue, unless 
  2.26  otherwise specified. 
  2.27     Sec. 2.  Minnesota Statutes 2000, section 271.21, 
  2.28  subdivision 2, is amended to read: 
  2.29     Subd. 2.  [JURISDICTION.] At the election of the taxpayer, 
  2.30  the small claims division shall have jurisdiction only in the 
  2.31  following matters: 
  2.32     (a) cases involving valuation, assessment, or taxation of 
  2.33  real or personal property, if the taxpayer has satisfied the 
  2.34  requirements of section 271.01, subdivision 5, and:  (i) the 
  2.35  issue is a denial of a current year application for the 
  2.36  homestead classification for the taxpayer's property and the 
  3.1   denial was not reflected on a valuation notice issued in the 
  3.2   year; or (ii) in the case of nonhomestead property, the 
  3.3   assessor's estimated market value is less than $100,000; or 
  3.4      (b) any other case concerning the tax laws as defined in 
  3.5   section 271.01, subdivision 5, in which the amount in 
  3.6   controversy does not exceed $5,000, including penalty and 
  3.7   interest; or 
  3.8      (c) cases involving valuation, assessment, or taxation of 
  3.9   real or personal property arising in Hennepin county if: 
  3.10     (i) the issue is a denial of a current year application for 
  3.11  the homestead classification for the taxpayer's property; 
  3.12     (ii) only one parcel is included in the petition, the 
  3.13  entire parcel is classified as homestead 1a or 1b pursuant to 
  3.14  section 273.13, and the parcel contains no more than one 
  3.15  dwelling unit; or 
  3.16     (iii) the assessor's estimated market value of the property 
  3.17  included in the petition is less than $300,000.