271.01 CREATION OF TAX COURT; JURISDICTION.
Subdivision 1. Membership, appointment, qualifications.
There is hereby created a Tax
Court as an independent agency of the executive branch of the government. The Tax Court is
a court of record. The Tax Court shall consist of three judges, each of whom shall be a citizen
of the state, appointed by the governor, by and with the advice and consent of the senate, for a
term of six years commencing at the expiration of the preceding term. Any vacancy shall be filled
by the governor for the unexpired term, subject to confirmation by the senate. The terms of the
judges shall end on the first Monday in January. The terms of the judges shall be staggered, the
term of one judge expiring on the first Monday of each odd-numbered year. Judges may serve
until their successors are appointed and qualify. They shall be selected on the basis of their
experience with and knowledge of taxation and tax laws. The judges of the Tax Court shall be
subject to the provisions of the Minnesota Constitution, article VI, section 6, the jurisdiction of
the commission on judicial standards, as provided in sections
, and the
provisions of the Code of Judicial Conduct.
Subd. 1a. Retired judges.
Upon the retirement of a judge of the Tax Court or the district
court, the chief judge of the Tax Court may, with the retired judge's consent, assign the retired
judge to hear any case properly assignable to a judge of the Tax Court and to act on it with the
full powers of a judge of the Tax Court. A retired judge performing this service shall receive pay
and expenses in the amount and manner provided by law for judges serving on the court, less the
amount of retirement pay the judge is receiving under chapter 352 or 490.
Subd. 2.[Repealed, 1977 c 307 s 31
Subd. 2a.[Repealed, 1977 c 307 s 31
Subd. 3.[Repealed, 1976 c 134 s 79
Subd. 4.[Repealed, 1971 c 753 s 2
Subd. 4a. Expenses.
Each judge of the Tax Court shall receive actual and necessary expenses
paid or incurred in the performance of duties as provided in section
43A.04, subdivision 3
Subd. 5. Jurisdiction.
The Tax Court shall have statewide jurisdiction. Except for an appeal
to the supreme court or any other appeal allowed under this subdivision, the Tax Court shall be
the sole, exclusive, and final authority for the hearing and determination of all questions of law
and fact arising under the tax laws of the state, as defined in this subdivision, in those cases that
have been appealed to the Tax Court and in any case that has been transferred by the district court
to the Tax Court. The Tax Court shall have no jurisdiction in any case that does not arise under the
tax laws of the state or in any criminal case or in any case determining or granting title to real
property or in any case that is under the probate jurisdiction of the district court. The small claims
division of the Tax Court shall have jurisdiction only as provided in section
. The Tax Court shall have no jurisdiction in any case involving an order of the state board of
equalization unless a taxpayer contests the valuation of property. Laws governing taxes, aids,
and related matters administered by the commissioner of revenue, laws dealing with property
valuation, assessment or taxation of property for property tax purposes, and any other laws that
contain provisions authorizing review of taxes, aids, and related matters by the Tax Court shall
be considered tax laws of this state subject to the jurisdiction of the Tax Court. This subdivision
shall not be construed to prevent an appeal, as provided by law, to an administrative agency,
board of equalization, review under section
274.13, subdivision 1c
, or to the commissioner of
revenue. Wherever used in this chapter, the term commissioner shall mean the commissioner of
revenue, unless otherwise specified.
Subd. 6.[Repealed, 1989 c 324 s 29
History: (2362-10) 1939 c 431 art 6 s 10; 1943 c 533 s 1; 1965 c 698 s 2,3; 1969 c 1125
s 1; 1971 c 226 s 2; 1971 c 753 s 1; 1973 c 582 s 3; 1974 c 355 s 36; 1976 c 134 s 61,62,78;
1977 c 307 s 2-4,29; 1977 c 432 s 5; 1978 c 672 s 1; 1981 c 210 s 54; 1984 c 502 art 11 s 2;
1984 c 592 s 82; 1985 c 305 art 12 s 5; 1Sp1985 c 14 art 20 s 1; 1Sp1985 c 16 art 2 s 26; 1986 c
444; 1986 c 473 s 3; 1987 c 404 s 158; 1988 c 719 art 19 s 12; 1989 c 324 s 7,8; 1995 c 189 s
8; 1996 c 277 s 1; 1997 c 231 art 2 s 6; 1999 c 243 art 5 s 1; 1Sp2001 c 5 art 3 s 14; 2002 c
377 art 4 s 4; 2006 c 271 art 11 s 48