1.1 	A bill for an act
1.2 	relating to taxation; appealing official orders of commissioner of revenue; notice;
1.3 	amending Minnesota Statutes 2010, section 271.06, subdivision 2.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2010, section 271.06, subdivision 2, is amended to read:
1.6 		Subd. 2.Time; notice; intervention. Except as otherwise provided by law, 
1.7 	within 60 days after notice of the making and filing of an order of the commissioner of 
1.8 	revenue, the appellant, or the appellant's attorney, shall serve a notice of appeal upon 
1.9 	the commissioner and file the original, with proof of such service, with the Tax Court 
1.10 	administrator or with the court administrator of district court acting as court administrator 
1.11 	of the Tax Court; provided, that the Tax Court, for cause shown, may by written order 
1.12 	extend the time for appealing for an additional period not exceeding 30 days. The notice 
1.13 	of appeal shall be in the form prescribed by the Tax Court. Filing may be accomplished by 
1.14 	United States mail or by use of a commercial courier service. If filing is accomplished 
1.15 	by United States mail, filing is not timely unless the notice of appeal, proof of service 
1.16 	upon the commissioner, and appeal fee are deposited in the mail within the time fixed for 
1.17 	filing. If filing is accomplished by use of a commercial courier service, filing is effective 
1.18 	upon receipt by the Tax Court administrator or with the court administrator of district 
1.19 	court acting as court administrator of the Tax Court. Within five days after receipt, the 
1.20 	commissioner shall transmit a copy of the notice of appeal to the attorney general. The 
1.21 	attorney general shall represent the commissioner, if requested, upon all such appeals 
1.22 	except in cases where the attorney general has appealed in behalf of the state, or in other 
1.23 	cases where the attorney general deems it against the interests of the state to represent the 
2.1 	commissioner, in which event the attorney general may intervene or be substituted as an 
2.2 	appellant in behalf of the state at any stage of the proceedings.
2.3 	Upon a final determination of any other matter over which the court is granted 
2.4 	jurisdiction under section 271.01, subdivision 5, the taxpayer or the taxpayer's attorney 
2.5 	shall file a petition or notice of appeal as provided by law with the court administrator of 
2.6 	district court, acting in the capacity of court administrator of the Tax Court, with proof of 
2.7 	service of the petition or notice of appeal as required by law and within the time required 
2.8 	by law. As used in this subdivision, "final determination" includes a notice of assessment 
2.9 	and equalization for the year in question received from the local assessor, an order of the 
2.10 	local board of equalization, or an order of a county board of equalization. 
2.11 	The Tax Court shall prescribe a filing system so that the notice of appeal or petition 
2.12 	filed with the district court administrator acting as court administrator of the Tax Court is 
2.13 	forwarded to the Tax Court administrator. In the case of an appeal or a petition concerning 
2.14 	property valuation for which the assessor, a local board of equalization, a county board of 
2.15 	equalization or the commissioner of revenue has issued an order, the officer issuing the 
2.16 	order shall be notified of the filing of the appeal. The notice of appeal or petition shall be 
2.17 	in the form prescribed by the Tax Court.