as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
A bill for an act
relating to taxation; requiring movants to pay for tax
court transcripts; amending Minnesota Statutes 2004,
section 271.07.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2004, section 271.07, is
amended to read:
Except in the small claims division, the Tax Court shall
provide for a verbatim stenographic report of all proceedings
had before it upon appeals, as required by the laws relating to
proceedings in district court. The cost of the stenographic
record shall be paid by new text begin the party making the motion or for a
transcript of a trial by new text end the party taking the appeal. The cost
is a taxable cost under section 271.09.
new text begin
This section is effective for motions
filed after August 1, 2005.
new text end