1.1                          A bill for an act 
  1.2             relating to taxation; property; providing for 
  1.3             proceedings and appeals of utility valuations; 
  1.4             proposing coding for new law in Minnesota Statutes, 
  1.5             chapter 273. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [273.372] [PROCEEDINGS AND APPEALS; UTILITY 
  1.8   VALUATIONS.] 
  1.9      An appeal by a utility company on property for which the 
  1.10  commissioner of revenue has provided the county with 
  1.11  commissioner's orders or recommended values must be brought 
  1.12  against the commissioner in tax court or in district court of 
  1.13  the county in which the tax is levied, and not against the 
  1.14  county or taxing district in which the tax is levied.  This 
  1.15  provision applies to the property contained under sections 
  1.16  273.33, 273.35, 273.36, and 273.37, but only if the appealed 
  1.17  values have remained unchanged from those provided to the county 
  1.18  by the commissioner.  If the values being appealed were changed 
  1.19  by the county, then the action must be brought against the 
  1.20  county or taxing district to which payment is made. 
  1.21     Upon filing of any appeal by a utility company against the 
  1.22  commissioner, the commissioner shall give notice by first class 
  1.23  mail to each county which would be affected by the appeal. 
  1.24     Sec. 2.  [EFFECTIVE DATE.] 
  1.25     Section 1 is effective for appeals made on property for 
  2.1   assessment year 1999 and thereafter.