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Office of the Revisor of Statutes

2005 Minnesota Statutes Index (topics)

TAX COURT

Administrative Procedure Act, exemption, Minn. Statutes 2005 14.03

Advisory juries, empanelment, Minn. Statutes 2005 271.06

Appeals from

Court of Appeals, Minn. Statutes 2005 480A.06, 2005 480A.09

Procedures, generally, Minn. Statutes 2005 271.10

Writs of certiorari, Minn. Statutes 2005 271.10

Appeals to

Armed forces members, tax matters, time, extension, Minn. Statutes 2005 289A.39

Charitable corporations, homestead classification, Minn. Statutes 2005 273.124

Cigarette and tobacco products taxes, Revenue Department orders, Minn. Statutes 2005 297F.23

Cooperative associations, homestead classification, Minn. Statutes 2005 273.124

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2005 277.21

Dismissal, Minn. Statutes 2005 271.06, 2005 271.21

Exclusive remedy, Minn. Statutes 2005 271.09

Flight property taxes, assessments, payments during appeal, Minn. Statutes 2005 270.076

Gambling taxes, Minn. Statutes 2005 297E.031

Generally, Minn. Statutes 2005 271.06

Hearings, see same under this topic

Homestead classification, Minn. Statutes 2005 273.124, 2005 290A.25

Insurance taxes, Minn. Statutes 2005 297I.60

International economic development zone, property valuation and assessments, Minn. Statutes 2005 469.328

Jeopardy assessments or collections, administrative review, Minn. Statutes 2005 270C.36

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2005 273.124

Liability assessments, taxes, Minn. Statutes 2005 270C.56, 2005 270C.57

Liquor taxes, Revenue Department orders, Minn. Statutes 2005 297G.22

Motor fuel taxes, administrative appeals, Minn. Statutes 2005 296A.26

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2005 270C.26

Notice of appeal, Minn. Statutes 2005 271.06

Orders, prima facie valid, Minn. Statutes 2005 271.06

Payment of tax, Minn. Statutes 2005 271.09

Penalties, abatement, Minn. Statutes 2005 270C.34, 2005 270C.86

Personal property taxes, net tax capacity, findings, orders, Minn. Statutes 2005 270C.924

Pleadings, Revenue Department, duties, Minn. Statutes 2005 271.06

Property taxes

Abatement, Minn. Statutes 2005 270C.86

Defenses or objections, Minn. Statutes 2005 271.06, 2005 278.01, 2005 278.05, 2005 278.14

Mistakenly billed taxes, Minn. Statutes 2005 278.14

Payment, Minn. Statutes 2005 278.14

Railroad property, Minn. Statutes 2005 273.372

Railroads, Minn. Statutes 2005 270.81

Revenue Department powers, exception, Minn. Statutes 2005 270C.31, 2005 270C.32

School district market value determinations, Minn. Statutes 2005 127A.48

Small Claims Division, see same under this topic

Stenographic report, Minn. Statutes 2005 271.09

Sustainable forest incentive program, removal of lands, Minn. Statutes 2005 290C.11

Tax assessments, Minn. Statutes 2005 270C.33, 2005 271.06, 2005 271.09

Tax levies, failure to honor, liability assessments, Minn. Statutes 2005 270C.70

Taxpayers, administrative review, Minn. Statutes 2005 270C.35

Taxpayers' rights, notice, Minn. Statutes 2005 270C.92

Time, Minn. Statutes 2005 271.06

Utility property, Minn. Statutes 2005 273.372

Valuation of property, Minn. Statutes 2005 271.06, 2005 271.09

Venue, Minn. Statutes 2005 271.04

Who may bring, Minn. Statutes 2005 271.06

Withholding (taxes), Minn. Statutes 2005 290.92

Certificates and certification

Acknowledgments, Minn. Statutes 2005 271.15

Books, files, and records, Minn. Statutes 2005 271.17

Tax refunds, interest, Minn. Statutes 2005 271.12

Certified copies, orders, Minn. Statutes 2005 271.08

Certifying to, notice of appeal, return, pleadings, Minn. Statutes 2005 271.06

Chief judge

Case assignments by, Minn. Statutes 2005 271.01, 2005 271.02

Duties, generally, Minn. Statutes 2005 271.02

Claimant agencies, tax court defined as, Minn. Statutes 2005 270A.03

Compensation and salaries

Referees, Small Claims Division, Minn. Statutes 2005 271.21

Contempt of court

Subpoenas or orders, refusal to comply, Minn. Statutes 2005 271.13

Costs and disbursements (courts), Minn. Statutes 2005 271.19

Court administrator, see Tax Court administrator under this topic

Created, Minn. Statutes 2005 271.01

Decisions

Final determination, Minn. Statutes 2005 271.06

Time, Minn. Statutes 2005 271.20

Definitions, decisions, Minn. Statutes 2005 271.06

Documentary evidence, subpoenas, Minn. Statutes 2005 271.13

Employees

Appointment, Minn. Statutes 2005 271.02

Certificates and certification, acknowledgments, Minn. Statutes 2005 271.15

Oaths, authority to administer, Minn. Statutes 2005 271.15

Representation of clients, Minn. Statutes 2005 271.18

Retirement, Minn. Statutes 2005 352D.02

Unclassified service, Minn. Statutes 2005 271.02

Evidence

Admissibility, Minn. Statutes 2005 271.06, 2005 271.21

Commissioner's orders, prima facie valid, Minn. Statutes 2005 271.06

Documentary evidence, subpoenas, Minn. Statutes 2005 271.13

Small Claims Division, see same under this topic

Fees

Disposition, Minn. Statutes 2005 271.10

Generally, Minn. Statutes 2005 271.06

Proceedings in forma pauperis, Minn. Statutes 2005 271.06

Retained by district court, Minn. Statutes 2005 271.02

Witnesses, Minn. Statutes 2005 271.19

Writs of certiorari, Minn. Statutes 2005 271.10

Filing officers, generally, Minn. Statutes 2005 271.17

Filing system, duties, Minn. Statutes 2005 271.06

Filing with

Deed tax refunds, petitions, Minn. Statutes 2005 287.28

Mortgage registry tax refunds, petitions, Minn. Statutes 2005 287.08

Findings, requirement for appeals, Minn. Statutes 2005 271.08

Forms

Notice of appeal, Minn. Statutes 2005 271.06

Small Claims Division, petitions, Minn. Statutes 2005 271.21

Hearing examiners, Minn. Statutes 2005 127A.48

Hearings

Evidence, Minn. Statutes 2005 271.06

Location, Minn. Statutes 2005 271.04

Motions for rehearing, Minn. Statutes 2005 271.08

Procedures, Minn. Statutes 2005 271.04

Public, Minn. Statutes 2005 271.06

Rules, Minn. Statutes 2005 271.04

School district market value determinations, Minn. Statutes 2005 127A.48

Small Claims Division, Minn. Statutes 2005 271.21

Taxpayer, default, Minn. Statutes 2005 271.06

Injunctions, enforcement

Revenue Department orders, Minn. Statutes 2005 271.12

Judges

Acting as Small Claims Division judges, Minn. Statutes 2005 271.21

Appointment, Minn. Statutes 2005 271.01

Appointments by, Small Claims Division, referees, Minn. Statutes 2005 271.21

Chief judge, Minn. Statutes 2005 271.01, 2005 271.02

Child care expenses, Minn. Statutes 2005 15.0575

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2005 15A.082

Expenses, Minn. Statutes 2005 271.01

Rate, Minn. Statutes 2005 15.0575

Retired judges, Minn. Statutes 2005 271.01

Salary ranges, Minn. Statutes 2005 15A.01, 2005 15A.083

Source, Minn. Statutes 2005 15.0595

Vouchers, Minn. Statutes 2005 271.20

Decisions, filing, Minn. Statutes 2005 271.20

Duties, full time, Minn. Statutes 2005 271.20

Law practice, Minn. Statutes 2005 271.20

Motions, trials by entire Tax Court, Minn. Statutes 2005 271.04

Oaths, authority to administer, Minn. Statutes 2005 271.13, 2005 271.15

Qualifications, Minn. Statutes 2005 271.01

Removal, Minn. Statutes 2005 15.0575

Representation of clients, Minn. Statutes 2005 271.18

Retired judges, case assignments, Minn. Statutes 2005 271.01

Retirement, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Social Security benefits, Minn. Statutes 2005 355.01, 2005 355.02

Subpoenas, Minn. Statutes 2005 271.13, 2005 271.21

Terms, Minn. Statutes 2005 15.0575, 2005 271.01

Vacancies in office, Minn. Statutes 2005 15.0575, 2005 271.01

Judgments

Generally, Minn. Statutes 2005 271.08

Property taxes, defenses or objections, Minn. Statutes 2005 278.05, 2005 278.07 to 2005 278.13

Small Claims Division, Minn. Statutes 2005 271.21

Judicial review

Agglomerating facilities taxes, revenue apportionment orders, Minn. Statutes 2005 298.396

Decisions in lieu of revenue commissioner's orders, Minn. Statutes 2005 271.09

Exclusive remedy, Minn. Statutes 2005 271.09

Revenue Department orders or decisions, Minn. Statutes 2005 271.05

Semitaconite taxes, revenue apportionment orders, Minn. Statutes 2005 298.39

Taconite and iron sulfides taxes, revenue apportionment orders, Minn. Statutes 2005 298.28

Jurisdiction

Armed forces members, tax matters, time extension, Minn. Statutes 2005 289A.39

Generally, Minn. Statutes 2005 271.01, 2005 271.06

Small Claims Division, Minn. Statutes 2005 271.01, 2005 271.21

Tax judgment sales, perishable property, Minn. Statutes 2005 270C.67

Lawsuits

Deed taxes, refunds, Minn. Statutes 2005 287.28

Mortgage registry taxes, refunds, Minn. Statutes 2005 287.08

Library fees, retained by district court, Minn. Statutes 2005 271.02

Mail and mailing, entry of orders, decisions, Minn. Statutes 2005 271.08

Motions, rehearing, motions for, Minn. Statutes 2005 271.08, 2005 271.10

Notice given, entry of orders, decisions, Minn. Statutes 2005 271.08

Oaths, authority to administer, Minn. Statutes 2005 271.13

Orders

Appeals, extensions, Minn. Statutes 2005 271.06

Commissioner's orders, affirming, Minn. Statutes 2005 271.06

Decisions, memorandum of grounds, Minn. Statutes 2005 271.08

Filing, Minn. Statutes 2005 271.08

Jeopardy assessments or collections, abatement or release, Minn. Statutes 2005 270C.36

Refundment, effective date, Minn. Statutes 2005 271.12

Refusal to comply, contempt of court, Minn. Statutes 2005 271.13

Petitions to

Personal property taxes, manufactured homes, assessments, Minn. Statutes 2005 273.125

Power of attorney, authority, Minn. Statutes 2005 523.24

Property taxes, defenses or objections, Minn. Statutes 2005 278.01, 2005 278.05

Tax increment financing violations, suspension of authority, Minn. Statutes 2005 469.1771

Tax refunds, interest overpayment, Minn. Statutes 2005 289A.50

Principal office, Minn. Statutes 2005 271.04

Records and record keeping, certification, Minn. Statutes 2005 271.17

Reports given

Stenographic reports and transcripts, Minn. Statutes 2005 271.07

Revenue recapture, see REVENUE RECAPTURE

Review by, see Judicial review under this topic

Rulemaking, exemption, Minn. Statutes 2005 14.03

Rules

Generally, Minn. Statutes 2005 271.04, 2005 271.06

Petitions, Minn. Statutes 2005 271.21

Revenue recapture, Minn. Statutes 2005 270A.12

Small Claims Division

Appeals to, Minn. Statutes 2005 270C.92

Filing fees, Minn. Statutes 2005 271.06

Generally, Minn. Statutes 2005 271.21

Jurisdiction, Minn. Statutes 2005 271.01, 2005 271.21

Subpoenas

Authority to issue, generally, Minn. Statutes 2005 271.13

Small Claims Division, Minn. Statutes 2005 271.21

Tax Court administrator

Consulting, district court room, use, Minn. Statutes 2005 271.04

District court administrator acting as Tax Court administrator, Minn. Statutes 2005 271.02

Filing officer, Minn. Statutes 2005 271.17

Filing with

Decisions, Minn. Statutes 2005 271.20

Notice of appeal, Minn. Statutes 2005 271.06

Orders, Minn. Statutes 2005 271.08

School district market value, appeal notices, Minn. Statutes 2005 127A.48

Small Claims Division, petitions to, Minn. Statutes 2005 271.21

Writs of certiorari, Minn. Statutes 2005 271.10

Notice given, Small Claims Division, Minn. Statutes 2005 271.21

Notice received, Small Claims Division, Minn. Statutes 2005 271.21

Oaths, authority to administer, Minn. Statutes 2005 271.15

Payment to, filing fees, Minn. Statutes 2005 271.06

Subpoenas, signing, Minn. Statutes 2005 271.13

Supervision, Minn. Statutes 2005 271.02

Testimony

Authority to take, Minn. Statutes 2005 271.13

Small Claims Division, Minn. Statutes 2005 271.21

Transcripts, stenographic reports, Minn. Statutes 2005 271.07

Trials, property taxes, defenses or objections, Minn. Statutes 2005 278.05

Venue, generally, Minn. Statutes 2005 271.04

Violations and penalties

Employees, client representation violations, Minn. Statutes 2005 271.18

Witnesses, Minn. Statutes 2005 271.13, 2005 271.19