2000 Minnesota Statutes

     273.372 Proceedings and appeals; utility valuations. 

    An appeal by a utility company concerning the exemption, 
 valuation, or classification on property for which the 
 commissioner of revenue has provided the county with 
 commissioner's orders or recommended values must be brought 
 against the commissioner in tax court or in district court of 
 the county where the property is located, and not against the 
 county or taxing district where the property is located.  If the 
 appeal to a court is of an order of the commissioner, it must be 
 brought under chapter 271.  If the appeal is brought under 
 chapter 278, the procedures in that chapter apply.  This 
 provision applies to the property contained under sections 
 273.33, 273.35, 273.36, and 273.37, but only if the appealed 
 values have remained unchanged from those provided to the county 
 by the commissioner.  If the exemption, valuation, or 
 classification being appealed has been changed by the county, 
 then the action must be brought under chapter 278 in the county 
 where the property is located. 

    Upon filing of any appeal by a utility company against the 
 commissioner, the commissioner shall give notice by first class 
 mail to each county which would be affected by the appeal. 

    Companies that submit the reports under section 273.371 by 
 the date specified in that section, or by the date specified by 
 the commissioner in an extension, may appeal administratively to 
 the commissioner under the procedures in section 270.11, 
 subdivision 6, prior to bringing an action in tax court or in 
 district court, however, instituting an administrative appeal 
 with the commissioner does not change or modify the deadline in 
 section 278.01 for bringing an action in tax court or district 
 court. 

    HIST: 2000 c 490 art 5 s 16