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SF 3274

as introduced - 90th Legislature (2017 - 2018) Posted on 03/22/2018 10:24am

KEY: stricken = removed, old language.
underscored = added, new language.
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Current Version - as introduced

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A bill for an act
 relating to taxation; Tax Court; excluding from evidence certain classified assessor's
data; 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; defaultnew text begin ; evidencenew text end .

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 Tax Court must exclude from evidence any document introduced by the
commissioner or a political subdivision that includes or references any assessor's data
classified as private or nonpublic data under section 13.51.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective August 1, 2017, and applies to real
property tax petitions and appeals from orders pending or filed with the Tax Court on or
after that date.
 new text end