TAX COURT

Advisory juries, empanelment, Minn. Statutes 2023 271.06

Appeals from

Court of appeals, Minn. Statutes 2023 480A.06, 480A.09

Procedures, generally, Minn. Statutes 2023 271.10

Writs of certiorari, Minn. Statutes 2023 271.10

Appeals to

Adjusted net tax capacity hearings, Minn. Statutes 2023 127A.48

Armed forces members, tax matters, time, extension, Minn. Statutes 2023 289A.39

Charitable corporations, homestead classification, Minn. Statutes 2023 273.124

Cigarette and tobacco products taxes, Revenue Department orders, Minn. Statutes 2023 297F.23

Cooperative associations, homestead classification, Minn. Statutes 2023 273.124

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2023 277.21

Dismissal, Minn. Statutes 2023 271.06, 271.21

Exclusive remedy, Minn. Statutes 2023 271.09

Flight property taxes, assessments, payments during appeal, Minn. Statutes 2023 270.076

Gambling taxes, Minn. Statutes 2023 297E.031

Generally, Minn. Statutes 2023 271.06

Hearings, see same under this topic

Homestead classification, Minn. Statutes 2023 273.124, 290A.25

Insurance taxes, Minn. Statutes 2023 297I.60

Jeopardy assessments or collections, administrative review, Minn. Statutes 2023 270C.36

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2023 273.124

Liability assessments, taxes, Minn. Statutes 2023 270C.56, 270C.57

Liquor taxes, Revenue Department orders, Minn. Statutes 2023 297G.22

Motor fuel taxes, Minn. Statutes 2023 296A.26

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2023 270C.26

Payment of tax, Minn. Statutes 2023 271.09

Penalties, abatement, Minn. Statutes 2023 270C.34, 270C.86

Personal property taxes, net tax capacity, findings, orders, Minn. Statutes 2023 270C.924

Property taxes

Abatement, Minn. Statutes 2023 270C.86

Defenses or objections, Minn. Statutes 2023 271.06, 278.01, 278.05, 278.14

Mistakenly billed taxes, Minn. Statutes 2023 278.14

Payment, Minn. Statutes 2023 278.14

Railroad property, Minn. Statutes 2023 273.372

Railroads, Minn. Statutes 2023 270.81

Revenue Department powers, exception, Minn. Statutes 2023 270C.31, 270C.32

School district market value determinations, Minn. Statutes 2023 127A.48

Small Claims Division, see same under this topic

Stenographic report, Minn. Statutes 2023 271.09

Sustainable forest incentive program decisions, Minn. Statutes 2023 290C.11, 290C.13

Tax assessments, Minn. Statutes 2023 270C.33, 271.06, 271.09

Tax levies, failure to honor, liability assessments, Minn. Statutes 2023 270C.70

Taxpayers, administrative review, Minn. Statutes 2023 270C.35

Taxpayers' rights, notice, Minn. Statutes 2023 270C.92

Utility property, Minn. Statutes 2023 273.372

Valuation of property, Minn. Statutes 2023 271.06, 271.09

Venue, Minn. Statutes 2023 271.04

Withholding (taxes), Minn. Statutes 2023 290.92

Certificates and certification

Acknowledgments, Minn. Statutes 2023 271.15

Books, files, and records, Minn. Statutes 2023 271.17

Tax refunds, interest, Minn. Statutes 2023 271.12

Certified copies, orders, Minn. Statutes 2023 271.08

Certifying to, notice of appeal, return, pleadings, Minn. Statutes 2023 271.06

Chief judge

Case assignments by, Minn. Statutes 2023 271.01, 271.02

Duties, generally, Minn. Statutes 2023 271.02

Claimant agencies, tax court defined as, Minn. Statutes 2023 270A.03

Compensation and salaries, referees, Small Claims Division, Minn. Statutes 2023 271.21

Contempt of court, subpoenas or orders, refusal to comply, Minn. Statutes 2023 271.13

Costs and disbursements (courts), Minn. Statutes 2023 271.19

Court administrator, see Tax Court administrator under this topic

Court rules

Generally, Minn. Statutes 2023 271.04, 271.06

Petitions, Minn. Statutes 2023 271.21

Revenue recapture, Minn. Statutes 2023 270A.12

Created, Minn. Statutes 2023 271.01

Decisions

Final determination, Minn. Statutes 2023 271.06

Time, Minn. Statutes 2023 271.20

Documentary evidence, subpoenas, Minn. Statutes 2023 271.13

Employees

Appointment, Minn. Statutes 2023 271.02

Certificates and certification, acknowledgments, Minn. Statutes 2023 271.15

Oaths, authority to administer, Minn. Statutes 2023 271.15

Retirement, Minn. Statutes 2023 352D.02

Unclassified service, Minn. Statutes 2023 271.02

Evidence

Admissibility, Minn. Statutes 2023 271.06, 271.21

Commissioner's orders, prima facie valid, Minn. Statutes 2023 271.06

Documentary evidence, subpoenas, Minn. Statutes 2023 271.13

Small Claims Division, see same under this topic

Fees

Disposition, Minn. Statutes 2023 271.10

Generally, Minn. Statutes 2023 271.06

Retained by district court, Minn. Statutes 2023 271.02

Witnesses, Minn. Statutes 2023 271.19

Writs of certiorari, Minn. Statutes 2023 271.10

Filing officers, generally, Minn. Statutes 2023 271.17

Filing system, duties, Minn. Statutes 2023 271.06

Filing with

Deed tax refunds, petitions, Minn. Statutes 2023 287.28

Mortgage registry tax refunds, petitions, Minn. Statutes 2023 287.08

Findings, requirement for appeals, Minn. Statutes 2023 271.08

Forms

Notice of appeal, Minn. Statutes 2023 271.06

Small Claims Division, petitions, Minn. Statutes 2023 271.21

Hearing examiners, Minn. Statutes 2023 127A.48

Hearings

Evidence, Minn. Statutes 2023 271.06

Generally, Minn. Statutes 2023 271.04

Motions for rehearing, Minn. Statutes 2023 271.08

Public, Minn. Statutes 2023 271.06

School district market value determinations, Minn. Statutes 2023 127A.48

Small Claims Division, Minn. Statutes 2023 271.21

Taxpayer, default, Minn. Statutes 2023 271.06

Injunctions, enforcement, Revenue Department orders, Minn. Statutes 2023 271.12

Judges

Acting as Small Claims Division judges, Minn. Statutes 2023 271.21

Appointment, Minn. Statutes 2023 271.01

Appointments by, Small Claims Division, referees, Minn. Statutes 2023 271.21

Chief judge, Minn. Statutes 2023 271.01, 271.02

Child care expenses, Minn. Statutes 2023 15.0575

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2023 15A.082

Expenses, Minn. Statutes 2023 271.01

Rate, Minn. Statutes 2023 15.0575

Retired judges, Minn. Statutes 2023 271.01

Salary ranges, Minn. Statutes 2023 15A.01, 15A.083

Source, Minn. Statutes 2023 15.0595

Vouchers, Minn. Statutes 2023 271.20

Decisions, filing, Minn. Statutes 2023 271.20

Duties, full time, Minn. Statutes 2023 271.20

Law practice, Minn. Statutes 2023 271.20

Motions, trials by entire Tax Court, Minn. Statutes 2023 271.04

Oaths, authority to administer, Minn. Statutes 2023 271.13, 271.15

Qualifications, Minn. Statutes 2023 271.01

Removal, Minn. Statutes 2023 15.0575

Representation of clients, violations, Minn. Statutes 2023 271.18

Retired judges, case assignments, Minn. Statutes 2023 271.01

Retirement, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Social Security benefits, Minn. Statutes 2023 355.01, 355.02

Subpoenas, Minn. Statutes 2023 271.13, 271.21

Terms, Minn. Statutes 2023 15.0575, 271.01

Vacancies in office, Minn. Statutes 2023 15.0575, 271.01

Judgments

Generally, Minn. Statutes 2023 271.08

Property taxes, defenses or objections, Minn. Statutes 2023 278.05, 278.07 to 278.13

Small Claims Division, Minn. Statutes 2023 271.21

Judicial review

Agglomerating facilities taxes, revenue apportionment orders, Minn. Statutes 2023 298.396

Decisions in lieu of revenue commissioner's orders, Minn. Statutes 2023 271.09

Exclusive remedy, Minn. Statutes 2023 271.09

Revenue Department orders or decisions, Minn. Statutes 2023 271.05

Semitaconite taxes, revenue apportionment orders, Minn. Statutes 2023 298.39

Taconite and iron sulfides taxes, revenue apportionment orders, Minn. Statutes 2023 298.28

Jurisdiction

Armed forces members, tax matters, time extension, Minn. Statutes 2023 289A.39

Generally, Minn. Statutes 2023 271.01, 271.06

Small Claims Division, Minn. Statutes 2023 271.01, 271.21

Tax judgment sales, perishable property, Minn. Statutes 2023 270C.67

Lawsuits

Deed taxes, refunds, Minn. Statutes 2023 287.28

Mortgage registry taxes, refunds, Minn. Statutes 2023 287.08

Library fees, retained by district court, Minn. Statutes 2023 271.02

Mail and mailing, entry of orders, decisions, Minn. Statutes 2023 271.08

Motions, rehearing, motions for, Minn. Statutes 2023 271.08, 271.10

Oaths, authority to administer, Minn. Statutes 2023 271.13

Orders

Appeals, extensions, Minn. Statutes 2023 271.06

Commissioner's orders, affirming, Minn. Statutes 2023 271.06

Decisions, memorandum of grounds, Minn. Statutes 2023 271.08

Filing, Minn. Statutes 2023 271.08

Jeopardy assessments or collections, abatement or release, Minn. Statutes 2023 270C.36

Refundment, effective date, Minn. Statutes 2023 271.12

Refusal to comply, contempt of court, Minn. Statutes 2023 271.13

Petitions to

Personal property taxes, manufactured homes, assessments, Minn. Statutes 2023 273.125

Power of attorney, authority, Minn. Statutes 2023 523.24

Property taxes, defenses or objections, Minn. Statutes 2023 278.01, 278.05

Tax increment financing violations, suspension of authority, Minn. Statutes 2023 469.1771

Tax refunds, interest overpayment, Minn. Statutes 2023 289A.50

Principal office, Minn. Statutes 2023 271.04

Records and record keeping, certification, Minn. Statutes 2023 271.17

Reports given, stenographic reports and transcripts, Minn. Statutes 2023 271.07

Revenue recapture, see REVENUE RECAPTURE

Review by, see Judicial review under this topic

Rules, see Court rules under this topic

Seal, Minn. Statutes 2023 271.03

Small Claims Division

Appeals to, Minn. Statutes 2023 270C.92

Filing fees, Minn. Statutes 2023 271.06

Generally, Minn. Statutes 2023 271.21

Jurisdiction, Minn. Statutes 2023 271.01, 271.21

Subpoenas

Authority to issue, generally, Minn. Statutes 2023 271.13

Small Claims Division, Minn. Statutes 2023 271.21

Tax Court administrator

Consulting, district court room, use, Minn. Statutes 2023 271.04

District court administrator acting as Tax Court administrator, Minn. Statutes 2023 271.02

Filing officer, Minn. Statutes 2023 271.17

Filing with

Decisions, Minn. Statutes 2023 271.20

Notice of appeal, Minn. Statutes 2023 271.06

Orders, Minn. Statutes 2023 271.08

School district market value, appeal notices, Minn. Statutes 2023 127A.48

Small Claims Division, petitions to, Minn. Statutes 2023 271.21

Writs of certiorari, Minn. Statutes 2023 271.10

Oaths, authority to administer, Minn. Statutes 2023 271.15

Payment to, filing fees, Minn. Statutes 2023 271.06

Small Claims Division, Minn. Statutes 2023 271.21

Subpoenas, signing, Minn. Statutes 2023 271.13

Supervision, Minn. Statutes 2023 271.02

Testimony

Authority to take, Minn. Statutes 2023 271.13

Small Claims Division, Minn. Statutes 2023 271.21

Transcripts, stenographic reports, Minn. Statutes 2023 271.07

Transfer of cases, generally, Minn. Statutes 2023 271.01

Trials, property taxes, defenses or objections, Minn. Statutes 2023 278.05

Venue, generally, Minn. Statutes 2023 271.04

Witnesses, Minn. Statutes 2023 271.13, 271.19