HF 1884

as introduced - 90th Legislature (2017 - 2018) Posted on 03/02/2017 12:48pm

A bill for an act
relating to taxation; Tax Court; allowing for electronic filing of documents;
amending Minnesota Statutes 2016, section 271.06, subdivision 6.

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

Section 1.

Minnesota Statutes 2016, section 271.06, subdivision 6, is amended to read:

Subd. 6.

Hearings; determination of issues; default.

new text begin (a) new text end The Tax Court shall hear,
consider, and determine without a jury every appeal de novo. A Tax Court judge may
empanel an advisory jury upon the judge's motion. The Tax Court shall hold a public hearing
in every case. All such parties shall have an opportunity to offer evidence and arguments
at the hearing; provided, that the order of the commissioner or the appropriate unit of
government in every case shall be prima facie valid. When an appeal to the Tax Court has
been taken from an order or determination of the commissioner or from the appropriate unit
of government, the proceeding shall be an original proceeding in the nature of a suit to set
aside or modify the order or determination. In case no appellant shall appear the Tax Court
shall enter its order affirming the order of the commissioner of revenue or the appropriate
unit of government from which the appeal was taken. If the Department of Revenue's sales
ratio study is introduced in Tax Court as evidence, the sales ratio data from the study shall
be admissible as evidence only as provided in section 278.05, subdivision 4.

new text begin (b) The commissioner, the taxpayer, and any other party to an appeal to the Tax Court
may file all necessary notices, documents, and other necessary information with the Tax
Court in a manner approved by the Tax Court.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end