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Minnesota Legislature

Office of the Revisor of Statutes

271.06 APPEALS FROM ORDERS.
    Subdivision 1. Manner. Except as otherwise provided in section 270C.86, or any other law,
an appeal to the Tax Court may be taken, in the manner herein provided, from any official order
of the commissioner of revenue respecting any tax, fee, or assessment, or any matter pertaining
thereto, including the imposition of interest and penalty, or any matter over which the court is
granted jurisdiction under section 271.01, subdivision 5, by any person directly interested therein
or affected thereby, or by any political subdivision of the state, directly or indirectly, interested
therein or affected thereby, or by the attorney general in behalf of the state, or by any resident
taxpayer of the state in behalf of the state in case the attorney general, upon request, shall refuse
to appeal. Notwithstanding subdivision 2, when an appeal is taken to the Tax Court in any case
dealing with property valuation, assessment, or taxation for property tax purposes, the provisions
of section 273.125, subdivisions 4 and 5, and chapter 278 shall apply as if the appeal had been
taken to the district court.
    Subd. 2. Time; notice; intervention. Except as otherwise provided by law, within 60 days
after notice of the making and filing of an order of the commissioner of revenue, the appellant, or
the appellant's attorney, shall serve a notice of appeal upon the commissioner and file the original,
with proof of such service, with the Tax Court administrator or with the court administrator of
district court acting as court administrator of the Tax Court; provided, that the Tax Court, for
cause shown, may by written order extend the time for appealing for an additional period not
exceeding 30 days. The notice of appeal shall be in the form prescribed by the Tax Court. Within
five days after receipt, the commissioner shall transmit a copy of the notice of appeal to the
attorney general. The attorney general shall represent the commissioner, if requested, upon all
such appeals except in cases where the attorney general has appealed in behalf of the state, or in
other cases where the attorney general deems it against the interests of the state to represent the
commissioner, in which event the attorney general may intervene or be substituted as an appellant
in behalf of the state at any stage of the proceedings.
Upon a final determination of any other matter over which the court is granted jurisdiction
under section 271.01, subdivision 5, the taxpayer or the taxpayer's attorney shall file a petition or
notice of appeal as provided by law with the court administrator of district court, acting in the
capacity of court administrator of the Tax Court, with proof of service of the petition or notice
of appeal as required by law and within the time required by law. As used in this subdivision,
"final determination" includes a notice of assessment and equalization for the year in question
received from the local assessor, an order of the local board of equalization, or an order of a
county board of equalization.
The Tax Court shall prescribe a filing system so that the notice of appeal or petition filed
with the district court administrator acting as court administrator of the Tax Court is forwarded to
the Tax Court administrator. In the case of an appeal or a petition concerning property valuation
for which the assessor, a local board of equalization, a county board of equalization or the
commissioner of revenue has issued an order, the officer issuing the order shall be notified of
the filing of the appeal. The notice of appeal or petition shall be in the form prescribed by the
Tax Court.
    Subd. 3. Pleadings. Within 30 days after the service and filing of the notice of appeal,
unless the appeal be theretofore dismissed, the commissioner shall make, certify, and file with the
Tax Court a return composed of a copy of any application or petition by which the proceeding
was instituted and any other material paper preceding the order of the commissioner, a copy of
the order appealed from, all relevant correspondence or other communication, and a denial,
admission, or explanation with respect to each allegation of fact in the notice so far as not covered
by the order; provided, that the Tax Court, for cause shown, may extend the time for filing such
return for an additional period not exceeding 30 days. Where the commissioner is required to
transmit a copy of the notice of appeal to the attorney general, the commissioner shall, within ten
days after service of the notice of appeal upon the commissioner, transmit to the attorney general
a complete copy of all papers required for the return. Allegations of new matter in the return
shall be deemed to be denied by the appellant.
    Subd. 4. Appeal fee. At the time of filing the notice of appeal the appellant shall pay to the
court administrator of the Tax Court an appeal fee equal to the fee provided for civil actions in
the district court under section 357.021, subdivision 2, clause (1); except that no appeal fee shall
be required of the commissioner of revenue, the attorney general, the state or any of its political
subdivisions. In small claims division, the appeal fee shall be $150. The provisions of chapter
563, providing for proceedings in forma pauperis, shall also apply for appeals to the Tax Court.
    Subd. 5. Modification or rescission of orders. At any time before final determination of an
appeal by the Tax Court, the commissioner may, upon notice to the appellant and with the approval
of the attorney general, offer to modify or rescind the order appealed from and, if such action be
satisfactory to the appellant and to all other parties appearing in the proceeding, if any, and they
shall stipulate thereto in writing, the proposed modification or rescission shall be made by the
commissioner, and the appeal shall thereupon be dismissed, with such adjustment of costs as may
be agreed upon between the commissioner and the appellant and specified in the stipulation.
    Subd. 6. Hearings; determination of issues; default. The Tax Court shall hear, consider,
and determine without a jury every appeal de novo. A Tax Court judge may empanel an advisory
jury upon the judge's motion. The Tax Court shall hold a public hearing in every case. All such
parties shall have an opportunity to offer evidence and arguments at the hearing; provided, that
the order of the commissioner or the appropriate unit of government in every case shall be prima
facie valid. When an appeal to the Tax Court has been taken from an order or determination of the
commissioner or from the appropriate unit of government, the proceeding shall be an original
proceeding in the nature of a suit to set aside or modify the order or determination. In case no
appellant shall appear the Tax Court shall enter its order affirming the order of the commissioner of
revenue or the appropriate unit of government from which the appeal was taken. If the Department
of Revenue's sales ratio study is introduced in Tax Court as evidence, the sales ratio data from the
study shall be admissible as evidence only as provided in section 278.05, subdivision 4.
    Subd. 7. Rules. Except as provided in section 278.05, subdivision 6, the Rules of Evidence
and Civil Procedure for the district court of Minnesota shall govern the procedures in the Tax
Court, where practicable. The Tax Court may adopt rules under chapter 14. The rules in effect
on January 1, 1989, apply until superseded.
History: (2362-15) 1939 c 431 art 6 s 15; 1943 c 174 s 3; 1945 c 604 s 23,24; 1957 c
770 s 1; 1965 c 698 s 3; 1973 c 582 s 3; 1976 c 134 s 78; 1977 c 307 s 7-12,29; 1978 c 672 s
4; 1979 c 333 s 95; 1981 c 253 s 29; 1982 c 424 s 130; 1984 c 502 art 11 s 3; 1986 c 444;
1Sp1986 c 3 art 1 s 82; 1989 c 324 s 11-14; 1991 c 345 art 1 s 85; 1992 c 511 art 2 s 7; 1993
c 375 art 3 s 5,48; 1994 c 587 art 5 s 1; 1995 c 226 art 6 s 7; 1997 c 84 art 6 s 14; 1Sp2003 c
2 art 2 s 1; 2005 c 151 art 2 s 17