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Minnesota Legislature

Office of the Revisor of Statutes

TAX COURT

Advisory juries, empanelment, Minn. Statutes 2018 271.06

Appeals from

Court of appeals, Minn. Statutes 2018 480A.06, 2018 480A.09

Procedures, generally, Minn. Statutes 2018 271.10

Writs of certiorari, Minn. Statutes 2018 271.10

Appeals to

Adjusted net tax capacity hearings, Minn. Statutes 2018 127A.48

Armed forces members, tax matters, time, extension, Minn. Statutes 2018 289A.39

Charitable corporations, homestead classification, Minn. Statutes 2018 273.124

Cigarette and tobacco products taxes, Revenue Department orders, Minn. Statutes 2018 297F.23

Cooperative associations, homestead classification, Minn. Statutes 2018 273.124

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2018 277.21

Dismissal, Minn. Statutes 2018 271.06, 2018 271.21

Exclusive remedy, Minn. Statutes 2018 271.09

Flight property taxes, assessments, payments during appeal, Minn. Statutes 2018 270.076

Gambling taxes, Minn. Statutes 2018 297E.031

Generally, Minn. Statutes 2018 271.06

Hearings, see same under this topic

Homestead classification, Minn. Statutes 2018 273.124, 2018 290A.25

Insurance taxes, Minn. Statutes 2018 297I.60

Jeopardy assessments or collections, administrative review, Minn. Statutes 2018 270C.36

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2018 273.124

Liability assessments, taxes, Minn. Statutes 2018 270C.56, 2018 270C.57

Liquor taxes, Revenue Department orders, Minn. Statutes 2018 297G.22

Motor fuel taxes, Minn. Statutes 2018 296A.26

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2018 270C.26

Payment of tax, Minn. Statutes 2018 271.09

Penalties, abatement, Minn. Statutes 2018 270C.34, 2018 270C.86

Personal property taxes, net tax capacity, findings, orders, Minn. Statutes 2018 270C.924

Property taxes

Abatement, Minn. Statutes 2018 270C.86

Defenses or objections, Minn. Statutes 2018 271.06, 2018 278.01, 2018 278.05, 2018 278.14

Mistakenly billed taxes, Minn. Statutes 2018 278.14

Payment, Minn. Statutes 2018 278.14

Railroad property, Minn. Statutes 2018 273.372

Railroads, Minn. Statutes 2018 270.81

Revenue Department powers, exception, Minn. Statutes 2018 270C.31, 2018 270C.32

School district market value determinations, Minn. Statutes 2018 127A.48

Small Claims Division, see same under this topic

Stenographic report, Minn. Statutes 2018 271.09

Sustainable forest incentive program decisions, Minn. Statutes 2018 290C.11, 2018 290C.13

Tax assessments, Minn. Statutes 2018 270C.33, 2018 271.06, 2018 271.09

Tax levies, failure to honor, liability assessments, Minn. Statutes 2018 270C.70

Taxpayers, administrative review, Minn. Statutes 2018 270C.35

Taxpayers' rights, notice, Minn. Statutes 2018 270C.92

Utility property, Minn. Statutes 2018 273.372

Valuation of property, Minn. Statutes 2018 271.06, 2018 271.09

Venue, Minn. Statutes 2018 271.04

Withholding (taxes), Minn. Statutes 2018 290.92

Certificates and certification

Acknowledgments, Minn. Statutes 2018 271.15

Books, files, and records, Minn. Statutes 2018 271.17

Tax refunds, interest, Minn. Statutes 2018 271.12

Certified copies, orders, Minn. Statutes 2018 271.08

Certifying to, notice of appeal, return, pleadings, Minn. Statutes 2018 271.06

Chief judge

Case assignments by, Minn. Statutes 2018 271.01, 2018 271.02

Duties, generally, Minn. Statutes 2018 271.02

Claimant agencies, tax court defined as, Minn. Statutes 2018 270A.03

Compensation and salaries, referees, Small Claims Division, Minn. Statutes 2018 271.21

Contempt of court, subpoenas or orders, refusal to comply, Minn. Statutes 2018 271.13

Costs and disbursements (courts), Minn. Statutes 2018 271.19

Court administrator, see Tax Court administrator under this topic

Court rules

Generally, Minn. Statutes 2018 271.04, 2018 271.06

Petitions, Minn. Statutes 2018 271.21

Revenue recapture, Minn. Statutes 2018 270A.12

Created, Minn. Statutes 2018 271.01

Decisions

Final determination, Minn. Statutes 2018 271.06

Time, Minn. Statutes 2018 271.20

Documentary evidence, subpoenas, Minn. Statutes 2018 271.13

Employees

Appointment, Minn. Statutes 2018 271.02

Certificates and certification, acknowledgments, Minn. Statutes 2018 271.15

Oaths, authority to administer, Minn. Statutes 2018 271.15

Retirement, Minn. Statutes 2018 352D.02

Unclassified service, Minn. Statutes 2018 271.02

Evidence

Admissibility, Minn. Statutes 2018 271.06, 2018 271.21

Commissioner's orders, prima facie valid, Minn. Statutes 2018 271.06

Documentary evidence, subpoenas, Minn. Statutes 2018 271.13

Small Claims Division, see same under this topic

Fees

Disposition, Minn. Statutes 2018 271.10

Generally, Minn. Statutes 2018 271.06

Retained by district court, Minn. Statutes 2018 271.02

Witnesses, Minn. Statutes 2018 271.19

Writs of certiorari, Minn. Statutes 2018 271.10

Filing officers, generally, Minn. Statutes 2018 271.17

Filing system, duties, Minn. Statutes 2018 271.06

Filing with

Deed tax refunds, petitions, Minn. Statutes 2018 287.28

Mortgage registry tax refunds, petitions, Minn. Statutes 2018 287.08

Findings, requirement for appeals, Minn. Statutes 2018 271.08

Forms

Notice of appeal, Minn. Statutes 2018 271.06

Small Claims Division, petitions, Minn. Statutes 2018 271.21

Hearing examiners, Minn. Statutes 2018 127A.48

Hearings

Evidence, Minn. Statutes 2018 271.06

Generally, Minn. Statutes 2018 271.04

Motions for rehearing, Minn. Statutes 2018 271.08

Public, Minn. Statutes 2018 271.06

School district market value determinations, Minn. Statutes 2018 127A.48

Small Claims Division, Minn. Statutes 2018 271.21

Taxpayer, default, Minn. Statutes 2018 271.06

Injunctions, enforcement, Revenue Department orders, Minn. Statutes 2018 271.12

Judges

Acting as Small Claims Division judges, Minn. Statutes 2018 271.21

Appointment, Minn. Statutes 2018 271.01

Appointments by, Small Claims Division, referees, Minn. Statutes 2018 271.21

Chief judge, Minn. Statutes 2018 271.01, 2018 271.02

Child care expenses, Minn. Statutes 2018 15.0575

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2018 15A.082

Expenses, Minn. Statutes 2018 271.01

Rate, Minn. Statutes 2018 15.0575

Retired judges, Minn. Statutes 2018 271.01

Salary ranges, Minn. Statutes 2018 15A.01, 2018 15A.083

Source, Minn. Statutes 2018 15.0595

Vouchers, Minn. Statutes 2018 271.20

Decisions, filing, Minn. Statutes 2018 271.20

Duties, full time, Minn. Statutes 2018 271.20

Law practice, Minn. Statutes 2018 271.20

Motions, trials by entire Tax Court, Minn. Statutes 2018 271.04

Oaths, authority to administer, Minn. Statutes 2018 271.13, 2018 271.15

Qualifications, Minn. Statutes 2018 271.01

Removal, Minn. Statutes 2018 15.0575

Representation of clients, violations, Minn. Statutes 2018 271.18

Retired judges, case assignments, Minn. Statutes 2018 271.01

Retirement, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Social Security benefits, Minn. Statutes 2018 355.01, 2018 355.02

Subpoenas, Minn. Statutes 2018 271.13, 2018 271.21

Terms, Minn. Statutes 2018 15.0575, 2018 271.01

Vacancies in office, Minn. Statutes 2018 15.0575, 2018 271.01

Judgments

Generally, Minn. Statutes 2018 271.08

Property taxes, defenses or objections, Minn. Statutes 2018 278.05, 2018 278.07 to 2018 278.13

Small Claims Division, Minn. Statutes 2018 271.21

Judicial review

Agglomerating facilities taxes, revenue apportionment orders, Minn. Statutes 2018 298.396

Decisions in lieu of revenue commissioner's orders, Minn. Statutes 2018 271.09

Exclusive remedy, Minn. Statutes 2018 271.09

Revenue Department orders or decisions, Minn. Statutes 2018 271.05

Semitaconite taxes, revenue apportionment orders, Minn. Statutes 2018 298.39

Taconite and iron sulfides taxes, revenue apportionment orders, Minn. Statutes 2018 298.28

Jurisdiction

Armed forces members, tax matters, time extension, Minn. Statutes 2018 289A.39

Generally, Minn. Statutes 2018 271.01, 2018 271.06

Small Claims Division, Minn. Statutes 2018 271.01, 2018 271.21

Tax judgment sales, perishable property, Minn. Statutes 2018 270C.67

Lawsuits

Deed taxes, refunds, Minn. Statutes 2018 287.28

Mortgage registry taxes, refunds, Minn. Statutes 2018 287.08

Library fees, retained by district court, Minn. Statutes 2018 271.02

Mail and mailing, entry of orders, decisions, Minn. Statutes 2018 271.08

Motions, rehearing, motions for, Minn. Statutes 2018 271.08, 2018 271.10

Oaths, authority to administer, Minn. Statutes 2018 271.13

Orders

Appeals, extensions, Minn. Statutes 2018 271.06

Commissioner's orders, affirming, Minn. Statutes 2018 271.06

Decisions, memorandum of grounds, Minn. Statutes 2018 271.08

Filing, Minn. Statutes 2018 271.08

Jeopardy assessments or collections, abatement or release, Minn. Statutes 2018 270C.36

Refundment, effective date, Minn. Statutes 2018 271.12

Refusal to comply, contempt of court, Minn. Statutes 2018 271.13

Petitions to

Personal property taxes, manufactured homes, assessments, Minn. Statutes 2018 273.125

Power of attorney, authority, Minn. Statutes 2018 523.24

Property taxes, defenses or objections, Minn. Statutes 2018 278.01, 2018 278.05

Tax increment financing violations, suspension of authority, Minn. Statutes 2018 469.1771

Tax refunds, interest overpayment, Minn. Statutes 2018 289A.50

Principal office, Minn. Statutes 2018 271.04

Records and record keeping, certification, Minn. Statutes 2018 271.17

Reports given, stenographic reports and transcripts, Minn. Statutes 2018 271.07

Revenue recapture, see REVENUE RECAPTURE

Review by, see Judicial review under this topic

Rules, see Court rules under this topic

Seal, Minn. Statutes 2018 271.03

Small Claims Division

Appeals to, Minn. Statutes 2018 270C.92

Filing fees, Minn. Statutes 2018 271.06

Generally, Minn. Statutes 2018 271.21

Jurisdiction, Minn. Statutes 2018 271.01, 2018 271.21

Subpoenas

Authority to issue, generally, Minn. Statutes 2018 271.13

Small Claims Division, Minn. Statutes 2018 271.21

Tax Court administrator

Consulting, district court room, use, Minn. Statutes 2018 271.04

District court administrator acting as Tax Court administrator, Minn. Statutes 2018 271.02

Filing officer, Minn. Statutes 2018 271.17

Filing with

Decisions, Minn. Statutes 2018 271.20

Notice of appeal, Minn. Statutes 2018 271.06

Orders, Minn. Statutes 2018 271.08

School district market value, appeal notices, Minn. Statutes 2018 127A.48

Small Claims Division, petitions to, Minn. Statutes 2018 271.21

Writs of certiorari, Minn. Statutes 2018 271.10

Oaths, authority to administer, Minn. Statutes 2018 271.15

Payment to, filing fees, Minn. Statutes 2018 271.06

Small Claims Division, Minn. Statutes 2018 271.21

Subpoenas, signing, Minn. Statutes 2018 271.13

Supervision, Minn. Statutes 2018 271.02

Testimony

Authority to take, Minn. Statutes 2018 271.13

Small Claims Division, Minn. Statutes 2018 271.21

Transcripts, stenographic reports, Minn. Statutes 2018 271.07

Transfer of cases, generally, Minn. Statutes 2018 271.01

Trials, property taxes, defenses or objections, Minn. Statutes 2018 278.05

Venue, generally, Minn. Statutes 2018 271.04

Witnesses, Minn. Statutes 2018 271.13, 2018 271.19