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Minnesota Legislature

Office of the Revisor of Statutes

TAX COURT

Administrative Procedure Act, exemption, Minn. Statutes 2012 14.03

Advisory juries, empanelment, Minn. Statutes 2012 271.06

Appeals from

Court of Appeals, Minn. Statutes 2012 480A.06, 2012 480A.09

Procedures, generally, Minn. Statutes 2012 271.10

Writs of certiorari, Minn. Statutes 2012 271.10

Appeals to

Armed forces members, tax matters, time, extension, Minn. Statutes 2012 289A.39

Charitable corporations, homestead classification, Minn. Statutes 2012 273.124

Cigarette and tobacco products taxes, Revenue Department orders, Minn. Statutes 2012 297F.23

Cooperative associations, homestead classification, Minn. Statutes 2012 273.124

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2012 277.21

Dismissal, Minn. Statutes 2012 271.06, 2012 271.21

Exclusive remedy, Minn. Statutes 2012 271.09

Flight property taxes, assessments, payments during appeal, Minn. Statutes 2012 270.076

Gambling taxes, Minn. Statutes 2012 297E.031

Generally, Minn. Statutes 2012 271.06

Hearings, see same under this topic

Homestead classification, Minn. Statutes 2012 273.124, 2012 290A.25

Insurance taxes, Minn. Statutes 2012 297I.60

Jeopardy assessments or collections, administrative review, Minn. Statutes 2012 270C.36

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2012 273.124

Liability assessments, taxes, Minn. Statutes 2012 270C.56, 2012 270C.57

Liquor taxes, Revenue Department orders, Minn. Statutes 2012 297G.22

Motor fuel taxes, Minn. Statutes 2012 296A.26

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2012 270C.26

Orders, prima facie valid, Minn. Statutes 2012 271.06

Payment of tax, Minn. Statutes 2012 271.09

Penalties, abatement, Minn. Statutes 2012 270C.34, 2012 270C.86

Personal property taxes, net tax capacity, findings, orders, Minn. Statutes 2012 270C.924

Property taxes

Abatement, Minn. Statutes 2012 270C.86

Defenses or objections, Minn. Statutes 2012 271.06, 2012 278.01, 2012 278.05, 2012 278.14

Mistakenly billed taxes, Minn. Statutes 2012 278.14

Payment, Minn. Statutes 2012 278.14

Railroad property, Minn. Statutes 2012 273.372

Railroads, Minn. Statutes 2012 270.81

Revenue Department powers, exception, Minn. Statutes 2012 270C.31, 2012 270C.32

School district market value determinations, Minn. Statutes 2012 127A.48

Small Claims Division, see same under this topic

Stenographic report, Minn. Statutes 2012 271.09

Sustainable forest incentive program decisions, Minn. Statutes 2012 290C.11, 2012 290C.13

Tax assessments, Minn. Statutes 2012 270C.33, 2012 271.06, 2012 271.09

Tax levies, failure to honor, liability assessments, Minn. Statutes 2012 270C.70

Taxpayers, administrative review, Minn. Statutes 2012 270C.35

Taxpayers' rights, notice, Minn. Statutes 2012 270C.92

Utility property, Minn. Statutes 2012 273.372

Valuation of property, Minn. Statutes 2012 271.06, 2012 271.09

Venue, Minn. Statutes 2012 271.04

Withholding (taxes), Minn. Statutes 2012 290.92

Certificates and certification

Acknowledgments, Minn. Statutes 2012 271.15

Books, files, and records, Minn. Statutes 2012 271.17

Tax refunds, interest, Minn. Statutes 2012 271.12

Certified copies, orders, Minn. Statutes 2012 271.08

Certifying to, notice of appeal, return, pleadings, Minn. Statutes 2012 271.06

Chief judge

Case assignments by, Minn. Statutes 2012 271.01, 2012 271.02

Duties, generally, Minn. Statutes 2012 271.02

Claimant agencies, tax court defined as, Minn. Statutes 2012 270A.03

Compensation and salaries, referees, Small Claims Division, Minn. Statutes 2012 271.21

Contempt of court, subpoenas or orders, refusal to comply, Minn. Statutes 2012 271.13

Costs and disbursements (courts), Minn. Statutes 2012 271.19

Court administrator, see Tax Court administrator under this topic

Created, Minn. Statutes 2012 271.01

Decisions

Final determination, Minn. Statutes 2012 271.06

Time, Minn. Statutes 2012 271.20

Documentary evidence, subpoenas, Minn. Statutes 2012 271.13

Employees

Appointment, Minn. Statutes 2012 271.02

Certificates and certification, acknowledgments, Minn. Statutes 2012 271.15

Client representation, violations, Minn. Statutes 2012 271.18

Oaths, authority to administer, Minn. Statutes 2012 271.15

Retirement, Minn. Statutes 2012 352D.02

Unclassified service, Minn. Statutes 2012 271.02

Evidence

Admissibility, Minn. Statutes 2012 271.06, 2012 271.21

Commissioner's orders, prima facie valid, Minn. Statutes 2012 271.06

Documentary evidence, subpoenas, Minn. Statutes 2012 271.13

Small Claims Division, see same under this topic

Fees

Disposition, Minn. Statutes 2012 271.10

Generally, Minn. Statutes 2012 271.06

Retained by district court, Minn. Statutes 2012 271.02

Witnesses, Minn. Statutes 2012 271.19

Writs of certiorari, Minn. Statutes 2012 271.10

Filing officers, generally, Minn. Statutes 2012 271.17

Filing system, duties, Minn. Statutes 2012 271.06

Filing with

Deed tax refunds, petitions, Minn. Statutes 2012 287.28

Mortgage registry tax refunds, petitions, Minn. Statutes 2012 287.08

Findings, requirement for appeals, Minn. Statutes 2012 271.08

Forms

Notice of appeal, Minn. Statutes 2012 271.06

Small Claims Division, petitions, Minn. Statutes 2012 271.21

Hearing examiners, Minn. Statutes 2012 127A.48

Hearings

Evidence, Minn. Statutes 2012 271.06

Generally, Minn. Statutes 2012 271.04

Motions for rehearing, Minn. Statutes 2012 271.08

Public, Minn. Statutes 2012 271.06

School district market value determinations, Minn. Statutes 2012 127A.48

Small Claims Division, Minn. Statutes 2012 271.21

Taxpayer, default, Minn. Statutes 2012 271.06

Injunctions, enforcement, Revenue Department orders, Minn. Statutes 2012 271.12

Judges

Acting as Small Claims Division judges, Minn. Statutes 2012 271.21

Appointment, Minn. Statutes 2012 271.01

Appointments by, Small Claims Division, referees, Minn. Statutes 2012 271.21

Chief judge, Minn. Statutes 2012 271.01, 2012 271.02

Child care expenses, Minn. Statutes 2012 15.0575

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2012 15A.082

Expenses, Minn. Statutes 2012 271.01

Rate, Minn. Statutes 2012 15.0575

Retired judges, Minn. Statutes 2012 271.01

Salary ranges, Minn. Statutes 2012 15A.01, 2012 15A.083

Source, Minn. Statutes 2012 15.0595

Vouchers, Minn. Statutes 2012 271.20

Decisions, filing, Minn. Statutes 2012 271.20

Duties, full time, Minn. Statutes 2012 271.20

Law practice, Minn. Statutes 2012 271.20

Motions, trials by entire Tax Court, Minn. Statutes 2012 271.04

Oaths, authority to administer, Minn. Statutes 2012 271.13, 2012 271.15

Qualifications, Minn. Statutes 2012 271.01

Removal, Minn. Statutes 2012 15.0575

Representation of clients, Minn. Statutes 2012 271.18

Retired judges, case assignments, Minn. Statutes 2012 271.01

Retirement, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Social Security benefits, Minn. Statutes 2012 355.01, 2012 355.02

Subpoenas, Minn. Statutes 2012 271.13, 2012 271.21

Terms, Minn. Statutes 2012 15.0575, 2012 271.01

Vacancies in office, Minn. Statutes 2012 15.0575, 2012 271.01

Judgments

Generally, Minn. Statutes 2012 271.08

Property taxes, defenses or objections, Minn. Statutes 2012 278.05, 2012 278.07 to 2012 278.13

Small Claims Division, Minn. Statutes 2012 271.21

Judicial review

Agglomerating facilities taxes, revenue apportionment orders, Minn. Statutes 2012 298.396

Decisions in lieu of revenue commissioner's orders, Minn. Statutes 2012 271.09

Exclusive remedy, Minn. Statutes 2012 271.09

Revenue Department orders or decisions, Minn. Statutes 2012 271.05

Semitaconite taxes, revenue apportionment orders, Minn. Statutes 2012 298.39

Taconite and iron sulfides taxes, revenue apportionment orders, Minn. Statutes 2012 298.28

Jurisdiction

Armed forces members, tax matters, time extension, Minn. Statutes 2012 289A.39

Generally, Minn. Statutes 2012 271.01, 2012 271.06

Small Claims Division, Minn. Statutes 2012 271.01, 2012 271.21

Tax judgment sales, perishable property, Minn. Statutes 2012 270C.67

Lawsuits

Deed taxes, refunds, Minn. Statutes 2012 287.28

Mortgage registry taxes, refunds, Minn. Statutes 2012 287.08

Library fees, retained by district court, Minn. Statutes 2012 271.02

Mail and mailing, entry of orders, decisions, Minn. Statutes 2012 271.08

Motions, rehearing, motions for, Minn. Statutes 2012 271.08, 2012 271.10

Oaths, authority to administer, Minn. Statutes 2012 271.13

Orders

Appeals, extensions, Minn. Statutes 2012 271.06

Commissioner's orders, affirming, Minn. Statutes 2012 271.06

Decisions, memorandum of grounds, Minn. Statutes 2012 271.08

Filing, Minn. Statutes 2012 271.08

Jeopardy assessments or collections, abatement or release, Minn. Statutes 2012 270C.36

Refundment, effective date, Minn. Statutes 2012 271.12

Refusal to comply, contempt of court, Minn. Statutes 2012 271.13

Petitions to

Personal property taxes, manufactured homes, assessments, Minn. Statutes 2012 273.125

Power of attorney, authority, Minn. Statutes 2012 523.24

Property taxes, defenses or objections, Minn. Statutes 2012 278.01, 2012 278.05

Tax increment financing violations, suspension of authority, Minn. Statutes 2012 469.1771

Tax refunds, interest overpayment, Minn. Statutes 2012 289A.50

Principal office, Minn. Statutes 2012 271.04

Records and record keeping, certification, Minn. Statutes 2012 271.17

Reports given, stenographic reports and transcripts, Minn. Statutes 2012 271.07

Revenue recapture, see REVENUE RECAPTURE

Review by, see Judicial review under this topic

Rulemaking, exemption, Minn. Statutes 2012 14.03

Rules

Generally, Minn. Statutes 2012 271.04, 2012 271.06

Petitions, Minn. Statutes 2012 271.21

Revenue recapture, Minn. Statutes 2012 270A.12

Seal, Minn. Statutes 2012 271.03

Small Claims Division

Appeals to, Minn. Statutes 2012 270C.92

Filing fees, Minn. Statutes 2012 271.06

Generally, Minn. Statutes 2012 271.21

Jurisdiction, Minn. Statutes 2012 271.01, 2012 271.21

Subpoenas

Authority to issue, generally, Minn. Statutes 2012 271.13

Small Claims Division, Minn. Statutes 2012 271.21

Tax Court administrator

Consulting, district court room, use, Minn. Statutes 2012 271.04

District court administrator acting as Tax Court administrator, Minn. Statutes 2012 271.02

Filing officer, Minn. Statutes 2012 271.17

Filing with

Decisions, Minn. Statutes 2012 271.20

Notice of appeal, Minn. Statutes 2012 271.06

Orders, Minn. Statutes 2012 271.08

School district market value, appeal notices, Minn. Statutes 2012 127A.48

Small Claims Division, petitions to, Minn. Statutes 2012 271.21

Writs of certiorari, Minn. Statutes 2012 271.10

Oaths, authority to administer, Minn. Statutes 2012 271.15

Payment to, filing fees, Minn. Statutes 2012 271.06

Small Claims Division, Minn. Statutes 2012 271.21

Subpoenas, signing, Minn. Statutes 2012 271.13

Supervision, Minn. Statutes 2012 271.02

Testimony

Authority to take, Minn. Statutes 2012 271.13

Small Claims Division, Minn. Statutes 2012 271.21

Transcripts, stenographic reports, Minn. Statutes 2012 271.07

Trials, property taxes, defenses or objections, Minn. Statutes 2012 278.05

Venue, generally, Minn. Statutes 2012 271.04

Witnesses, Minn. Statutes 2012 271.13, 2012 271.19