1.1 	A bill for an act
1.2 	relating to taxation; requiring movants to pay for tax
1.3 	court transcripts; amending Minnesota Statutes 2004,
1.4 	section 271.07.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 271.07, is
1.7 	amended to read:
1.8 	271.07 STENOGRAPHIC REPORT; TRANSCRIPT.
1.9 	Except in the small claims division, the Tax Court shall
1.10 	provide for a verbatim stenographic report of all proceedings
1.11 	had before it upon appeals, as required by the laws relating to
1.12 	proceedings in district court.  The cost of the stenographic
1.13 	record shall be paid by the party making the motion or for a
1.14 	transcript of a trial by the party taking the appeal.  The cost
1.15 	is a taxable cost under section 271.09.

1.16 	EFFECTIVE DATE. This section is effective for motions
1.17 	filed after August 1, 2005.