2004 Minnesota Statutes

     273.372 Proceedings and appeals; utility or railroad 
  valuations. 

    An appeal by a utility or railroad company concerning the 
 exemption, valuation, or classification of property for which 
 the commissioner of revenue has provided the city or county 
 assessor with valuations by order, or for which the commissioner 
 has recommended values to the city or county assessor, 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 court is from an order of the 
 commissioner, it must be brought under chapter 271.  If the 
 appeal is from the exemption, valuation, classification, or tax 
 that results from implementation of the commissioner's order or 
 recommendation, it must be brought under chapter 278, and the 
 provisions in that chapter apply, except that service shall be 
 on the commissioner only and not on the county officials 
 specified in section 278.01, subdivision 1.  This provision 
 applies to the property described in sections 273.33, 273.35, 
 273.36, and 273.37, but only if the appealed values have 
 remained unchanged from those provided to the city or county by 
 the commissioner.  If the exemption, valuation, or 
 classification being appealed has been changed by the city or 
 county, then the action must be brought under chapter 278 in the 
 county where the property is located and proper service must be 
 made upon the county officials as specified in section 278.01, 
 subdivision 1. 

    Upon filing of any appeal by a utility company or railroad 
 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 270.82 or 
 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 271.06 for appealing an order of 
 the commissioner in Tax Court or the deadline in section 278.01 
 for filing a property tax claim or objection in Tax Court or 
 district court. 

    HIST: 2000 c 490 art 5 s 16; 2003 c 127 art 5 s 20