Minnesota Legislature
SF 1006
as introduced - 90th Legislature (2017 - 2018) Posted on 03/02/2017 09:37am
Current Version - as introduced
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A bill for an act
relating to taxation; Tax Court; modifying deadlines; amending Minnesota Statutes
2016, section 271.08, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2016, section 271.08, subdivision 1, is amended to read:
Subdivision 1.
Written order.
The Tax Court, except in Small Claims Division, shall
determine every appeal by written order containing findings of fact and the decision of the
Tax Court. A memorandum of the grounds of the decision shall be appended. Notice of the
entry of the order and of the substance of the decision shall be mailed to all parties. A motion
for rehearing, which includes a motion for amended findings of fact, conclusions of law,
or a new trial, must be served by the moving party within deleted text begin 15deleted text end new text begin 30new text end days after mailing of the
notice by the court as specified in this subdivision, and the motion must be heard within deleted text begin 30deleted text end new text begin
60new text end days thereafter, unless the time for hearing is extended by the court within the deleted text begin 30-daydeleted text end new text begin
60-daynew text end period for good cause shown.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end