270.23 Notice of appeal.
To secure review, the municipality shall, within 30 days after mailing of notice of the determination by the commissioner of revenue, serve upon the commissioner of revenue a notice of appeal to the Court of Appeals from the order of the commissioner of revenue and file the original, with proof of service, with the clerk of the appellate courts, paying the filing fee provided by law for appeals in civil actions. The filing of the notice of appeal shall vest the court with jurisdiction and the appeal shall be heard and disposed of as in other civil cases.
The court shall reverse or affirm the order of the commissioner of revenue or remand the cause to the commissioner of revenue for a new hearing or further proceedings or for other disposition, with further directions as the court deems proper.
Official Publication of the State of Minnesota
Revisor of Statutes