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Minnesota Legislature

Office of the Revisor of Statutes

TAX COURT

Administrative Procedure Act, exemption, Minn. Statutes 2013 14.03

Advisory juries, empanelment, Minn. Statutes 2013 271.06

Appeals from

Court of Appeals, Minn. Statutes 2013 480A.06, 2013 480A.09

Procedures, generally, Minn. Statutes 2013 271.10

Writs of certiorari, Minn. Statutes 2013 271.10

Appeals to

Adjusted net tax capacity hearings, Minn. Statutes 2013 127A.48

Armed forces members, tax matters, time, extension, Minn. Statutes 2013 289A.39

Charitable corporations, homestead classification, Minn. Statutes 2013 273.124

Cigarette and tobacco products taxes, Revenue Department orders, Minn. Statutes 2013 297F.23

Cooperative associations, homestead classification, Minn. Statutes 2013 273.124

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2013 277.21

Dismissal, Minn. Statutes 2013 271.06, 2013 271.21

Exclusive remedy, Minn. Statutes 2013 271.09

Flight property taxes, assessments, payments during appeal, Minn. Statutes 2013 270.076

Gambling taxes, Minn. Statutes 2013 297E.031

Generally, Minn. Statutes 2013 271.06

Hearings, see same under this topic

Homestead classification, Minn. Statutes 2013 273.124, 2013 290A.25

Insurance taxes, Minn. Statutes 2013 297I.60

Jeopardy assessments or collections, administrative review, Minn. Statutes 2013 270C.36

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2013 273.124

Liability assessments, taxes, Minn. Statutes 2013 270C.56, 2013 270C.57

Liquor taxes, Revenue Department orders, Minn. Statutes 2013 297G.22

Motor fuel taxes, Minn. Statutes 2013 296A.26

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2013 270C.26

Orders, prima facie valid, Minn. Statutes 2013 271.06

Payment of tax, Minn. Statutes 2013 271.09

Penalties, abatement, Minn. Statutes 2013 270C.34, 2013 270C.86

Personal property taxes, net tax capacity, findings, orders, Minn. Statutes 2013 270C.924

Property taxes

Abatement, Minn. Statutes 2013 270C.86

Defenses or objections, Minn. Statutes 2013 271.06, 2013 278.01, 2013 278.05, 2013 278.14

Mistakenly billed taxes, Minn. Statutes 2013 278.14

Payment, Minn. Statutes 2013 278.14

Railroad property, Minn. Statutes 2013 273.372

Railroads, Minn. Statutes 2013 270.81

Revenue Department powers, exception, Minn. Statutes 2013 270C.31, 2013 270C.32

School district market value determinations, Minn. Statutes 2013 127A.48

Small Claims Division, see same under this topic

Stenographic report, Minn. Statutes 2013 271.09

Sustainable forest incentive program decisions, Minn. Statutes 2013 290C.11, 2013 290C.13

Tax assessments, Minn. Statutes 2013 270C.33, 2013 271.06, 2013 271.09

Tax levies, failure to honor, liability assessments, Minn. Statutes 2013 270C.70

Taxpayers, administrative review, Minn. Statutes 2013 270C.35

Taxpayers' rights, notice, Minn. Statutes 2013 270C.92

Timely filing, Minn. Statutes 2013 271.06

Utility property, Minn. Statutes 2013 273.372

Valuation of property, Minn. Statutes 2013 271.06, 2013 271.09

Venue, Minn. Statutes 2013 271.04

Withholding (taxes), Minn. Statutes 2013 290.92

Certificates and certification

Acknowledgments, Minn. Statutes 2013 271.15

Books, files, and records, Minn. Statutes 2013 271.17

Tax refunds, interest, Minn. Statutes 2013 271.12

Certified copies, orders, Minn. Statutes 2013 271.08

Certifying to, notice of appeal, return, pleadings, Minn. Statutes 2013 271.06

Chief judge

Case assignments by, Minn. Statutes 2013 271.01, 2013 271.02

Duties, generally, Minn. Statutes 2013 271.02

Claimant agencies, tax court defined as, Minn. Statutes 2013 270A.03

Compensation and salaries, referees, Small Claims Division, Minn. Statutes 2013 271.21

Contempt of court, subpoenas or orders, refusal to comply, Minn. Statutes 2013 271.13

Costs and disbursements (courts), Minn. Statutes 2013 271.19

Court administrator, see Tax Court administrator under this topic

Created, Minn. Statutes 2013 271.01

Decisions

Final determination, Minn. Statutes 2013 271.06

Time, Minn. Statutes 2013 271.20

Documentary evidence, subpoenas, Minn. Statutes 2013 271.13

Employees

Appointment, Minn. Statutes 2013 271.02

Certificates and certification, acknowledgments, Minn. Statutes 2013 271.15

Client representation, violations, Minn. Statutes 2013 271.18

Oaths, authority to administer, Minn. Statutes 2013 271.15

Retirement, Minn. Statutes 2013 352D.02

Unclassified service, Minn. Statutes 2013 271.02

Evidence

Admissibility, Minn. Statutes 2013 271.06, 2013 271.21

Commissioner's orders, prima facie valid, Minn. Statutes 2013 271.06

Documentary evidence, subpoenas, Minn. Statutes 2013 271.13

Small Claims Division, see same under this topic

Fees

Disposition, Minn. Statutes 2013 271.10

Generally, Minn. Statutes 2013 271.06

Retained by district court, Minn. Statutes 2013 271.02

Witnesses, Minn. Statutes 2013 271.19

Writs of certiorari, Minn. Statutes 2013 271.10

Filing officers, generally, Minn. Statutes 2013 271.17

Filing system, duties, Minn. Statutes 2013 271.06

Filing with

Deed tax refunds, petitions, Minn. Statutes 2013 287.28

Mortgage registry tax refunds, petitions, Minn. Statutes 2013 287.08

Findings, requirement for appeals, Minn. Statutes 2013 271.08

Forms

Notice of appeal, Minn. Statutes 2013 271.06

Small Claims Division, petitions, Minn. Statutes 2013 271.21

Hearing examiners, Minn. Statutes 2013 127A.48

Hearings

Evidence, Minn. Statutes 2013 271.06

Generally, Minn. Statutes 2013 271.04

Motions for rehearing, Minn. Statutes 2013 271.08

Public, Minn. Statutes 2013 271.06

School district market value determinations, Minn. Statutes 2013 127A.48

Small Claims Division, Minn. Statutes 2013 271.21

Taxpayer, default, Minn. Statutes 2013 271.06

Injunctions, enforcement, Revenue Department orders, Minn. Statutes 2013 271.12

Judges

Acting as Small Claims Division judges, Minn. Statutes 2013 271.21

Appointment, Minn. Statutes 2013 271.01

Appointments by, Small Claims Division, referees, Minn. Statutes 2013 271.21

Chief judge, Minn. Statutes 2013 271.01, 2013 271.02

Child care expenses, Minn. Statutes 2013 15.0575

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2013 15A.082

Expenses, Minn. Statutes 2013 271.01

Rate, Minn. Statutes 2013 15.0575

Retired judges, Minn. Statutes 2013 271.01

Salary ranges, Minn. Statutes 2013 15A.01, 2013 15A.083

Source, Minn. Statutes 2013 15.0595

Vouchers, Minn. Statutes 2013 271.20

Decisions, filing, Minn. Statutes 2013 271.20

Duties, full time, Minn. Statutes 2013 271.20

Law practice, Minn. Statutes 2013 271.20

Motions, trials by entire Tax Court, Minn. Statutes 2013 271.04

Oaths, authority to administer, Minn. Statutes 2013 271.13, 2013 271.15

Qualifications, Minn. Statutes 2013 271.01

Removal, Minn. Statutes 2013 15.0575

Representation of clients, Minn. Statutes 2013 271.18

Retired judges, case assignments, Minn. Statutes 2013 271.01

Retirement, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Social Security benefits, Minn. Statutes 2013 355.01, 2013 355.02

Subpoenas, Minn. Statutes 2013 271.13, 2013 271.21

Terms, Minn. Statutes 2013 15.0575, 2013 271.01

Vacancies in office, Minn. Statutes 2013 15.0575, 2013 271.01

Judgments

Generally, Minn. Statutes 2013 271.08

Property taxes, defenses or objections, Minn. Statutes 2013 278.05, 2013 278.07 to 2013 278.13

Small Claims Division, Minn. Statutes 2013 271.21

Judicial review

Agglomerating facilities taxes, revenue apportionment orders, Minn. Statutes 2013 298.396

Decisions in lieu of revenue commissioner's orders, Minn. Statutes 2013 271.09

Exclusive remedy, Minn. Statutes 2013 271.09

Revenue Department orders or decisions, Minn. Statutes 2013 271.05

Semitaconite taxes, revenue apportionment orders, Minn. Statutes 2013 298.39

Taconite and iron sulfides taxes, revenue apportionment orders, Minn. Statutes 2013 298.28

Jurisdiction

Armed forces members, tax matters, time extension, Minn. Statutes 2013 289A.39

Generally, Minn. Statutes 2013 271.01, 2013 271.06

Small Claims Division, Minn. Statutes 2013 271.01, 2013 271.21

Tax judgment sales, perishable property, Minn. Statutes 2013 270C.67

Lawsuits

Deed taxes, refunds, Minn. Statutes 2013 287.28

Mortgage registry taxes, refunds, Minn. Statutes 2013 287.08

Library fees, retained by district court, Minn. Statutes 2013 271.02

Mail and mailing, entry of orders, decisions, Minn. Statutes 2013 271.08

Motions, rehearing, motions for, Minn. Statutes 2013 271.08, 2013 271.10

Oaths, authority to administer, Minn. Statutes 2013 271.13

Orders

Appeals, extensions, Minn. Statutes 2013 271.06

Commissioner's orders, affirming, Minn. Statutes 2013 271.06

Decisions, memorandum of grounds, Minn. Statutes 2013 271.08

Filing, Minn. Statutes 2013 271.08

Jeopardy assessments or collections, abatement or release, Minn. Statutes 2013 270C.36

Refundment, effective date, Minn. Statutes 2013 271.12

Refusal to comply, contempt of court, Minn. Statutes 2013 271.13

Petitions to

Personal property taxes, manufactured homes, assessments, Minn. Statutes 2013 273.125

Power of attorney, authority, Minn. Statutes 2013 523.24

Property taxes, defenses or objections, Minn. Statutes 2013 278.01, 2013 278.05

Tax increment financing violations, suspension of authority, Minn. Statutes 2013 469.1771

Tax refunds, interest overpayment, Minn. Statutes 2013 289A.50

Principal office, Minn. Statutes 2013 271.04

Records and record keeping, certification, Minn. Statutes 2013 271.17

Reports given, stenographic reports and transcripts, Minn. Statutes 2013 271.07

Revenue recapture, see REVENUE RECAPTURE

Review by, see Judicial review under this topic

Rulemaking, exemption, Minn. Statutes 2013 14.03

Rules

Generally, Minn. Statutes 2013 271.04, 2013 271.06

Petitions, Minn. Statutes 2013 271.21

Revenue recapture, Minn. Statutes 2013 270A.12

Seal, Minn. Statutes 2013 271.03

Small Claims Division

Appeals to, Minn. Statutes 2013 270C.92

Filing fees, Minn. Statutes 2013 271.06

Generally, Minn. Statutes 2013 271.21

Jurisdiction, Minn. Statutes 2013 271.01, 2013 271.21

Subpoenas

Authority to issue, generally, Minn. Statutes 2013 271.13

Small Claims Division, Minn. Statutes 2013 271.21

Tax Court administrator

Consulting, district court room, use, Minn. Statutes 2013 271.04

District court administrator acting as Tax Court administrator, Minn. Statutes 2013 271.02

Filing officer, Minn. Statutes 2013 271.17

Filing with

Decisions, Minn. Statutes 2013 271.20

Notice of appeal, Minn. Statutes 2013 271.06

Orders, Minn. Statutes 2013 271.08

School district market value, appeal notices, Minn. Statutes 2013 127A.48

Small Claims Division, petitions to, Minn. Statutes 2013 271.21

Writs of certiorari, Minn. Statutes 2013 271.10

Oaths, authority to administer, Minn. Statutes 2013 271.15

Payment to, filing fees, Minn. Statutes 2013 271.06

Small Claims Division, Minn. Statutes 2013 271.21

Subpoenas, signing, Minn. Statutes 2013 271.13

Supervision, Minn. Statutes 2013 271.02

Testimony

Authority to take, Minn. Statutes 2013 271.13

Small Claims Division, Minn. Statutes 2013 271.21

Transcripts, stenographic reports, Minn. Statutes 2013 271.07

Transfer of cases, generally, Minn. Statutes 2013 271.01

Trials, property taxes, defenses or objections, Minn. Statutes 2013 278.05

Venue, generally, Minn. Statutes 2013 271.04

Witnesses, Minn. Statutes 2013 271.13, 2013 271.19