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    Subdivision 1. Certiorari. A review of any final order of the Tax Court may be had upon
certiorari by the Supreme Court upon petition of any party to the proceedings before the Tax
Court. Such review may be had on the ground that the Tax Court was without jurisdiction, that the
order of the Tax Court was not justified by the evidence or was not in conformity with law, or that
the Tax Court committed any other error of law.
    Subd. 2. Service of writ. Within 60 days after notice of the making and filing of the order of
the Tax Court, or the making and filing of an order on a motion for rehearing, which includes a
motion for amended findings of fact, conclusions of law, or a new trial, the petitioner for review
shall obtain from the Supreme Court a writ of certiorari, and shall serve the same upon all other
parties appearing in the proceedings before the Tax Court, and shall file the original, with proof of
such service, with the court administrator of the Tax Court. Every petitioner, except the attorney
general, the commissioner of revenue, the state and its political subdivisions, shall also pay to the
court administrator the fee prescribed by rule 103.01 of the Rules of Civil Appellate Procedure
which shall be disposed of in the manner provided by that rule, and file a bond or make a deposit
in like manner and amount as in case of an appeal from the district court. The fee shall be disposed
of as in such case. Return upon the writ shall be made to the Supreme Court and the matter shall
be heard and determined by the court as in other certiorari cases, subject to the provisions hereof
and to such rules as the court may prescribe for cases arising hereunder.
History: (2362-19) 1939 c 431 art 6 s 19; 1943 c 174 s 4; 1965 c 698 s 3; 1971 c 686 s 3;
1973 c 582 s 3; 1976 c 134 s 78; 1976 c 239 s 40; 1977 c 307 s 18,29; 1Sp1981 c 1 art 8 s 2;
1Sp1986 c 3 art 1 s 82; 1997 c 84 art 6 s 16

Official Publication of the State of Minnesota
Revisor of Statutes