2004 Minnesota Statutes

     270.23 Notice of appeal. 

    To secure review, the municipality shall, within 30 days 
 after mailing of notice of the determination by the commissioner 
 of revenue, serve upon the commissioner of revenue a notice of 
 appeal to the Court of Appeals from the order of the 
 commissioner of revenue and file the original, with proof of 
 service, with the clerk of the appellate courts, paying the 
 filing fee provided by law for appeals in civil actions.  The 
 filing of the notice of appeal shall vest the court with 
 jurisdiction and the appeal shall be heard and disposed of as in 
 other civil cases.  

    The court shall reverse or affirm the order of the 
 commissioner of revenue or remand the cause to the commissioner 
 of revenue for a new hearing or further proceedings or for other 
 disposition, with further directions as the court deems proper. 

    HIST: (2372-5, 2372-6) 1931 c 304 s 5,6; 1973 c 582 s 3; 1983 
 c 247 s 116