2003 Minnesota Statutes

     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, appointed by the 
 governor, by and with the advice and consent of the senate, for 
 a term of six years commencing at the expiration of the 
 preceding term.  Any vacancy shall be filled by the governor for 
 the unexpired term, subject to confirmation by the senate.  The 
 terms of the judges shall end on the first Monday in January.  
 The terms of the judges shall be staggered, the term of one 
 judge expiring on the first Monday of each odd-numbered year.  
 Judges may serve until their successors are appointed and 
 qualify.  They shall be selected on the basis of their 
 experience with and knowledge of taxation and tax laws.  The 
 judges of the Tax Court shall be subject to the provisions of 
 the Minnesota Constitution, article VI, section 6, the 
 jurisdiction of the commission on judicial standards, as 
 provided in sections 490.15 and 490.16, and the provisions of 
 the Code of Judicial Conduct. 

    Subd. 1a.    Retired judges.  Upon the retirement of a 
 judge of the Tax Court or the district court, the chief judge of 
 the Tax Court may, with the retired judge's consent, assign the 
 retired judge to hear any case properly assignable to a judge of 
 the Tax Court and to act on it with the full powers of a judge 
 of the Tax Court.  A retired judge performing this service shall 
 receive pay and expenses in the amount and manner provided by 
 law for judges serving on the court, less the amount of 
 retirement pay the judge is receiving under chapter 352 or 490. 

    Subd. 2.  Repealed, 1977 c 307 s 31 

    Subd. 2a.  Repealed, 1977 c 307 s 31 

    Subd. 3.  Repealed, 1976 c 134 s 79 

    Subd. 4.  Repealed, 1971 c 753 s 2 

    Subd. 4a.    Expenses.  Each judge of the Tax Court 
 shall receive actual and necessary expenses paid or incurred in 
 the performance of duties as provided in section 43A.04, 
 subdivision 3. 

    Subd. 5.    Jurisdiction.  The Tax Court shall have 
 statewide jurisdiction.  Except for an appeal to the supreme 
 court or any other appeal allowed under this subdivision, the 
 Tax Court shall be the sole, exclusive, and final authority for 
 the hearing and determination of all questions of law and fact 
 arising under the tax laws of the state, as defined in this 
 subdivision, in those cases that have been appealed to the Tax 
 Court and in any case that has been transferred by the district 
 court to the Tax Court.  The Tax Court shall have no 
 jurisdiction in any case that does not arise under the tax laws 
 of the state or in any criminal case or in any case determining 
 or granting title to real property or in any case that is under 
 the probate jurisdiction of the district court.  The small 
 claims division of the Tax Court shall have jurisdiction only as 
 provided in section 271.21, subdivision 2.  The Tax Court shall 
 have no jurisdiction in any case involving an order of the state 
 board of equalization unless a taxpayer contests the valuation 
 of property.  Laws governing taxes, aids, and related matters 
 administered by the commissioner of revenue, laws dealing with 
 property valuation, assessment or taxation of property for 
 property tax purposes, and any other laws that contain 
 provisions authorizing review of taxes, aids, and related 
 matters by the Tax Court shall be considered tax laws of this 
 state subject to the jurisdiction of the Tax Court.  This 
 subdivision shall not be construed to prevent an appeal, as 
 provided by law, to an administrative agency, board of 
 equalization, review under section 274.13, subdivision 1c, or to 
 the commissioner of revenue.  Wherever used in this chapter, the 
 term commissioner shall mean the commissioner of revenue, unless 
 otherwise specified. 

    Subd. 6. Repealed, 1989 c 324 s 29 

    HIST: (2362-10) 1939 c 431 art 6 s 10; 1943 c 533 s 1; 1965 c 
 698 s 2,3; 1969 c 1125 s 1; 1971 c 226 s 2; 1971 c 753 s 1; 1973 
 c 582 s 3; 1974 c 355 s 36; 1976 c 134 s 61,62,78; 1977 c 307 s 
 2-4,29; 1977 c 432 s 5; 1978 c 672 s 1; 1981 c 210 s 54; 1984 c 
 502 art 11 s 2; 1984 c 592 s 82; 1985 c 305 art 12 s 5; 1Sp1985 
 c 14 art 20 s 1; 1Sp1985 c 16 art 2 s 26; 1986 c 444; 1986 c 473 
 s 3; 1987 c 404 s 158; 1988 c 719 art 19 s 12; 1989 c 324 s 7,8; 
 1995 c 189 s 8; 1996 c 277 s 1; 1997 c 231 art 2 s 6; 1999 c 243 
 art 5 s 1; 1Sp2001 c 5 art 3 s 14; 2002 c 377 art 4 s 4