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If all parties to an appeal or petition by written stipulation waive their right to a public hearing, the parties may submit the matter to the tax court on written stipulation of facts and briefs. After the submission the court may, in its discretion, require appearance for the taking of further testimony or for oral argument. If an appearance is required, notice must be given by mail to all parties at least ten days before the hearing.

Statutory Authority:

MS s 271.06


21 SR 805

Published Electronically:

May 13, 1997

Official Publication of the State of Minnesota
Revisor of Statutes