TAX COURT

Administrative Procedure Act, exemption, Minn. Statutes 2004 14.03

Advisory juries, empanelment, Minn. Statutes 2004 271.06

Appeals from

Court of Appeals, Minn. Statutes 2004 480A.06, 480A.09

Procedures, generally, Minn. Statutes 2004 271.10

Writs of certiorari, Minn. Statutes 2004 271.10

Appeals to

Application of law, Minn. Statutes 2004 271.06, 271.09

Armed forces members, tax matters, time, extension, Minn. Statutes 2004 289A.39

Charitable corporations, homestead classification, Minn. Statutes 2004 273.124

Cigarette and tobacco products taxes, Revenue Department orders, Minn. Statutes 2004 297F.22, 297F.23

Cooperative associations, homestead classification, Minn. Statutes 2004 273.124

Deed taxes, assessments, Minn. Statutes 2004 287.39

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2004 277.21

Dismissal, Minn. Statutes 2004 271.06, 271.21

Exclusive remedy, Minn. Statutes 2004 271.09

Flight property taxes, assessments, payments during appeal, Minn. Statutes 2004 270.076

Gambling taxes, Minn. Statutes 2004 297E.031, 297E.15

Generally, Minn. Statutes 2004 271.06

Hearings, see same under this topic

Homestead classification, Minn. Statutes 2004 273.124, 290A.25

Insurance taxes, Minn. Statutes 2004 297I.60, 297I.95

Jeopardy assessments or collections, administrative review, Minn. Statutes 2004 270.274

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2004 273.124

Liability assessments, taxes, Minn. Statutes 2004 270.101

Liquor taxes, Revenue Department orders, Minn. Statutes 2004 297G.21, 297G.22

Mortgage registry taxes, assessments, Minn. Statutes 2004 287.39

Motor fuel taxes, administrative appeals, Minn. Statutes 2004 296A.25, 296A.26

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2004 270.278

Notice of appeal, Minn. Statutes 2004 271.06

Orders, prima facie valid, Minn. Statutes 2004 271.06

Payment of tax, Minn. Statutes 2004 271.09

Penalties, abatement, Minn. Statutes 2004 270.07

Pleadings, Revenue Department, duties, Minn. Statutes 2004 271.06

Property taxes

Application of law, Minn. Statutes 2004 271.06, 271.09

Defenses or objections, Minn. Statutes 2004 278.01, 278.05, 278.14

Mistakenly billed taxes, Minn. Statutes 2004 278.14

Restrictions, Minn. Statutes 2004 270.07

Railroads, Minn. Statutes 2004 270.81, 270.88

Revenue Department powers, exception, Minn. Statutes 2004 270.0601

School district market value determinations, Minn. Statutes 2004 127A.48

Small Claims Division, see same under this topic

Stenographic report, Minn. Statutes 2004 271.09

Sustainable forest incentive program, removal of lands, Minn. Statutes 2004 290C.11

Tax assessments, application of law, Minn. Statutes 2004 271.06, 271.09

Tax levies, failure to honor, liability assessments, Minn. Statutes 2004 270.7002

Tax liability consent agreements, waivers, Minn. Statutes 2004 270.67

Taxpayers, administrative review, Minn. Statutes 2004 289A.65

Taxpayers' rights, notice, Minn. Statutes 2004 270.10, 270.11

Time, Minn. Statutes 2004 271.06

Utility property, classification, Minn. Statutes 2004 273.372

Valuation of property, application of law, Minn. Statutes 2004 271.06, 271.09

Venue, Minn. Statutes 2004 271.04

Who may bring, Minn. Statutes 2004 271.06

Withholding (taxes), Minn. Statutes 2004 290.92

Application of law

Appeals to, Minn. Statutes 2004 271.06, 271.09

Small Claims Division, Minn. Statutes 2004 271.21

Certificates and certification

Acknowledgments, Minn. Statutes 2004 271.15

Books, files, and records, Minn. Statutes 2004 271.17

Tax refunds, interest, Minn. Statutes 2004 271.12

Certified copies, orders, Minn. Statutes 2004 271.08

Certifying to, notice of appeal, return, pleadings, Minn. Statutes 2004 271.06

Chief judge

Case assignments by, Minn. Statutes 2004 271.01, 271.02

Duties, generally, Minn. Statutes 2004 271.02

Claimant agencies, tax court defined as, Minn. Statutes 2004 270A.03

Compensation and salaries

Referees, Small Claims Division, Minn. Statutes 2004 271.21

Contempt of court

Subpoenas or orders, refusal to comply, Minn. Statutes 2004 271.13

Costs and disbursements (courts), Minn. Statutes 2004 271.19

Court administrator, see Tax Court administrator under this topic

Created, Minn. Statutes 2004 271.01

Decisions

Final determination, defined, Minn. Statutes 2004 271.06

Time, Minn. Statutes 2004 271.20

Documentary evidence, subpoenas, Minn. Statutes 2004 271.13

Employees

Appointment, Minn. Statutes 2004 271.02

Certificates and certification, acknowledgments, Minn. Statutes 2004 271.15

Oaths, authority to administer, Minn. Statutes 2004 271.15

Representation of clients, Minn. Statutes 2004 271.18

Retirement, Minn. Statutes 2004 352D.02

Unclassified service, Minn. Statutes 2004 271.02

Evidence

Admissibility, Minn. Statutes 2004 271.06, 271.21

Commissioner's orders, prima facie valid, Minn. Statutes 2004 271.06

Documentary evidence, subpoenas, Minn. Statutes 2004 271.13

Small Claims Division, see same under this topic

Fees

Appeals, notice, Minn. Statutes 2004 271.06

Disposition, Minn. Statutes 2004 271.10

Exemptions, Minn. Statutes 2004 271.06

Generally, Minn. Statutes 2004 271.06

Proceedings in forma pauperis, application of law, Minn. Statutes 2004 271.06

Retained by district court, Minn. Statutes 2004 271.02

Small Claims Division, Minn. Statutes 2004 271.06

Witnesses, Minn. Statutes 2004 271.19

Writs of certiorari, Minn. Statutes 2004 271.10

Filing officers, generally, Minn. Statutes 2004 271.17

Filing system, duties, Minn. Statutes 2004 271.06

Filing with

Deed tax refunds, petitions, Minn. Statutes 2004 287.28

Mortgage registry tax refunds, petitions, Minn. Statutes 2004 287.08

Findings, requirement for appeals, Minn. Statutes 2004 271.08

Forms

Notice of appeal, Minn. Statutes 2004 271.06

Small Claims Division, petitions, Minn. Statutes 2004 271.21

Hearing examiners, Minn. Statutes 2004 127A.48

Hearings

Evidence, Minn. Statutes 2004 271.06

Location, Minn. Statutes 2004 271.04

Motions for rehearing, Minn. Statutes 2004 271.08

Procedures, Minn. Statutes 2004 271.04

Public, Minn. Statutes 2004 271.06

Rules, Minn. Statutes 2004 271.04

School district market value determinations, Minn. Statutes 2004 127A.48

Small Claims Division, Minn. Statutes 2004 271.21

Taxpayer, default, Minn. Statutes 2004 271.06

Injunctions, enforcement

Revenue Department orders, Minn. Statutes 2004 271.12

Interpretation of law, jurisdiction, Minn. Statutes 2004 271.01, 271.21

Judges

Acting as Small Claims Division judges, Minn. Statutes 2004 271.21

Appointment, Minn. Statutes 2004 271.01

Appointments by, Small Claims Division, referees, Minn. Statutes 2004 271.21

Chief judge, Minn. Statutes 2004 271.01, 271.02

Child care expenses, Minn. Statutes 2004 15.0575

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2004 15A.082

Expenses, Minn. Statutes 2004 271.01

Rate, Minn. Statutes 2004 15.0575

Retired judges, Minn. Statutes 2004 271.01

Salary ranges, Minn. Statutes 2004 15A.01, 15A.083

Source, Minn. Statutes 2004 15.0595

Vouchers, Minn. Statutes 2004 271.20

Decisions, filing, Minn. Statutes 2004 271.20

Duties, full time, Minn. Statutes 2004 271.20

Law practice, Minn. Statutes 2004 271.20

Motions, trials by entire Tax Court, Minn. Statutes 2004 271.04

Oaths, authority to administer, Minn. Statutes 2004 271.13, 271.15

Qualifications, Minn. Statutes 2004 271.01

Removal, Minn. Statutes 2004 15.0575

Representation of clients, Minn. Statutes 2004 271.18

Retired judges, case assignments, Minn. Statutes 2004 271.01

Retirement, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Social Security benefits, Minn. Statutes 2004 355.01, 355.02

Subpoenas, Minn. Statutes 2004 271.13, 271.21

Terms, Minn. Statutes 2004 15.0575, 271.01

Vacancies in office, Minn. Statutes 2004 15.0575, 271.01

Judgments

Generally, Minn. Statutes 2004 271.08

Property taxes, defenses or objections, Minn. Statutes 2004 278.05, 278.07 to 278.13

Small Claims Division, Minn. Statutes 2004 271.21

Judicial review

Agglomerating facilities taxes, revenue apportionment orders, Minn. Statutes 2004 298.396

Decisions in lieu of revenue commissioner's orders, Minn. Statutes 2004 271.09

Exclusive remedy, Minn. Statutes 2004 271.09

Revenue Department orders or decisions, Minn. Statutes 2004 271.05

Semitaconite taxes, revenue apportionment orders, Minn. Statutes 2004 298.39

Taconite and iron sulfides taxes, revenue apportionment orders, Minn. Statutes 2004 298.28

Jurisdiction

Armed forces members, tax matters, time extension, Minn. Statutes 2004 289A.39

Generally, Minn. Statutes 2004 271.01, 271.06

Interpretation of law, Minn. Statutes 2004 271.01, 271.21

Small Claims Division, Minn. Statutes 2004 271.01, 271.21

Tax judgment sales, perishable property, Minn. Statutes 2004 270.70

Lawsuits

Deed taxes, refunds, Minn. Statutes 2004 287.28

Mortgage registry taxes, refunds, Minn. Statutes 2004 287.08

Library fees, retained by district court, Minn. Statutes 2004 271.02

Mail and mailing, entry of orders, decisions, Minn. Statutes 2004 271.08

Motions, rehearing, motions for, Minn. Statutes 2004 271.08, 271.10

Notice given, entry of orders, decisions, Minn. Statutes 2004 271.08

Oaths, authority to administer, Minn. Statutes 2004 271.13

Orders

Appeals, extensions, Minn. Statutes 2004 271.06

Commissioner's orders, affirming, Minn. Statutes 2004 271.06

Decisions, memorandum of grounds, Minn. Statutes 2004 271.08

Filing, Minn. Statutes 2004 271.08

Jeopardy assessments or collections, abatement or release, Minn. Statutes 2004 270.274

Refundment, effective date, Minn. Statutes 2004 271.12

Refusal to comply, contempt of court, Minn. Statutes 2004 271.13

Petitions to

Personal property taxes, manufactured homes, assessments, Minn. Statutes 2004 273.125

Power of attorney, authority, Minn. Statutes 2004 523.24

Property taxes, defenses or objections, Minn. Statutes 2004 278.01, 278.05

Tax increment financing violations, suspension of authority, Minn. Statutes 2004 469.1771

Tax refunds, interest overpayment, Minn. Statutes 2004 289A.50

Principal office, Minn. Statutes 2004 271.04

Records and record keeping, certification, Minn. Statutes 2004 271.17

Reports given

Stenographic reports and transcripts, Minn. Statutes 2004 271.07

Revenue recapture, see REVENUE RECAPTURE

Review by, see Judicial review under this topic

Rulemaking, exemption, Minn. Statutes 2004 14.03

Rules

Application of law, Minn. Statutes 2004 271.06

Generally, Minn. Statutes 2004 271.04, 271.06

Petitions, Minn. Statutes 2004 271.21

Revenue recapture, Minn. Statutes 2004 270A.12

Seal, Minn. Statutes 2004 271.03, 271.15

Small Claims Division

Appeals to, Minn. Statutes 2004 270.10, 270.11, 271.21

Filing fees, Minn. Statutes 2004 271.06

Generally, Minn. Statutes 2004 271.21

Jurisdiction, Minn. Statutes 2004 271.01, 271.21

Subpoenas

Authority to issue, generally, Minn. Statutes 2004 271.13

Small Claims Division, Minn. Statutes 2004 271.21

Tax Court administrator

Consulting, district court room, use, Minn. Statutes 2004 271.04

District court administrator acting as Tax Court administrator, Minn. Statutes 2004 271.02

Filing officer, Minn. Statutes 2004 271.17

Filing with

Decisions, Minn. Statutes 2004 271.20

Notice of appeal, Minn. Statutes 2004 271.06

Orders, Minn. Statutes 2004 271.08

School district market value, appeal notices, Minn. Statutes 2004 127A.48

Small Claims Division, petitions to, Minn. Statutes 2004 271.21

Writs of certiorari, Minn. Statutes 2004 271.10

Notice given, Small Claims Division, Minn. Statutes 2004 271.21

Notice received, Small Claims Division, Minn. Statutes 2004 271.21

Oaths, authority to administer, Minn. Statutes 2004 271.15

Payment to, filing fees, Minn. Statutes 2004 271.06

Subpoenas, signing, Minn. Statutes 2004 271.13

Supervision, Minn. Statutes 2004 271.02

Testimony

Authority to take, Minn. Statutes 2004 271.13

Small Claims Division, Minn. Statutes 2004 271.21

Transcripts, stenographic reports, Minn. Statutes 2004 271.07

Trials, property taxes, defenses or objections, Minn. Statutes 2004 278.05

Venue, generally, Minn. Statutes 2004 271.04

Violations and penalties

Employees, client representation violations, Minn. Statutes 2004 271.18

Witnesses, Minn. Statutes 2004 271.13, 271.19