2006 Minnesota Statutes

273.372 PROCEEDINGS AND APPEALS; UTILITY OR RAILROAD VALUATIONS.
    Subdivision 1. Scope. (a) As provided in this section, an appeal by a utility or railroad
company concerning 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, and not against the
county or taxing district where the property is located.
(b) This section governs administrative appeals and appeals to court of a claim that utility or
railroad operating property has been partially, unfairly, or unequally assessed, or assessed at a
valuation greater than its real or actual value, misclassified, or that the property is exempt. This
section applies only to property described in sections 270.81, subdivision 1, 273.33, 273.35,
273.36, and 273.37, and only with regard to taxable net tax capacities that have been provided to
the city or county by the commissioner and which have not been changed by city or county. If
the taxable net tax capacity being appealed is not the taxable net tax capacity established by the
commissioner, or if the appeal claims that the tax rate applied against the parcel is incorrect, or
that the tax has been paid, this section does not apply.
    Subd. 2. Contents and filing of petition. (a) In all appeals to court that are required to be
brought against the commissioner under this section, the petition initiating the appeal must be
served on the commissioner and must be filed with the Tax Court in Ramsey County, as provided
in paragraph (b) or (c).
(b) If the appeal to court is from an order of the commissioner, it must be brought under
chapter 271, except that when the provisions of this section conflict with chapter 271, this section
prevails. In addition, the petition must include all the parcels encompassed by that order which
the petitioner claims have been partially, unfairly, or unequally assessed, assessed at a valuation
greater than their real or actual value, misclassified, or are exempt. For this purpose, an order of
the commissioner is either (1) a certification or notice of value by the commissioner for property
described in subdivision 1, or (2) the final determination by the commissioner of either an
administrative appeal conference or informal administrative appeal described in subdivision 4.
(c) If the appeal is from the tax that results from implementation of the commissioner's order,
certification, 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 local officials
specified in section 278.01, subdivision 1, and if any other provision of this section conflicts with
chapter 278, this section prevails. In addition, the petition must include either all the utility
parcels or all the railroad parcels in the state in which the petitioner claims an interest and which
the petitioner claims have been partially, unfairly, or unequally assessed, assessed at a valuation
greater than their real or actual value, misclassified, or are exempt.
    Subd. 3. Notice. Upon filing of any appeal in court by a utility company or railroad against
the commissioner pursuant to this section, the commissioner shall give notice by first class mail to
the county auditor of each county where property included in the petition is located.
    Subd. 4. Administrative appeals. (a) 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 prior to bringing an action in court by
submitting a written request with the commissioner for a conference within ten days after the date
of the commissioner's valuation certification or notice to the company, or by May 15, whichever is
earlier. The commissioner shall conduct the conference upon the commissioner's entire files and
records and such further information as may be offered. The conference must be held no later than
20 days after the date of the commissioner's valuation certification or notice to the company, or
by the date specified by the commissioner in an extension. Within 60 days after the conference
the commissioner shall make a final determination of the matter and shall notify the company
promptly of the determination. The conference is not a contested case hearing.
(b) In addition to the opportunity for a conference under paragraph (a), the commissioner
shall also provide the railroad and utility companies the opportunity to discuss any questions or
concerns relating to the values established by the commissioner through certification or notice in
a less formal manner. This does not change or modify the deadline for requesting a conference
under paragraph (a), the deadline in section 271.06 for appealing an order of the commissioner, or
the deadline in section 278.01 for appealing property taxes in court.
History: 2000 c 490 art 5 s 16; 2003 c 127 art 5 s 20; 2005 c 151 art 5 s 24