Chapter 271 — Creation of Tax Court; Jurisdiction

271.001 This section has been repealed and is no longer in effect. It was removed in 1977. 271.01 Creation of Tax Court; Jurisdiction The Minnesota Tax Court is an independent court with three judges appointed by the governor for six-year terms. It hears … 271.02 Officers The chief judge of the Tax Court is selected by the governor for a two-year term. The chief judge manages the court … 271.03 Seal Tax Court judges receive the same salary as district court judges. They are reimbursed for necessary expenses when … 271.04 Hearings; Venue The Tax Court has its headquarters in St. Paul but can hold hearings and conduct proceedings anywhere in the state. The … 271.05 Power to Review The Tax Court may hire clerks, reporters, and other staff as needed, subject to state personnel rules. The court is … 271.06 Appeals From Orders Tax Court judges can hold hearings, take evidence, and issue orders. They have the same powers as district court judges … 271.061 Tax Court cases that involve individual property assessments are heard by a single judge sitting alone, unless the chief … 271.07 Stenographic Report; Transcript A Tax Court judge who has a personal interest in a case or is related to a party must disqualify themselves and not … 271.08 Findings of Fact; Decision, Entry of Judgment Tax Court decisions must be in writing and must include findings of fact and conclusions of law. Copies of the decision … 271.09 Appeals and Reviews The Tax Court rules of practice are established by the court itself. The rules must be consistent with state law and … 271.10 Review by Supreme Court Tax Court decisions on state tax matters can be appealed to the Minnesota Supreme Court. Property tax assessment … 271.11 Parties in Tax Court cases can be represented by attorneys. In property tax cases, property owners can also represent … 271.12 When Order Effective The Tax Court can award costs to the prevailing party in certain cases. Costs may include filing fees, witness fees, and … 271.13 Power to Compel Attendance of Witnesses Tax Court records are generally public records. However, certain tax return information and other confidential data is … 271.14 The Tax Court has exclusive jurisdiction to hear appeals of property tax assessments in counties where the assessed … 271.15 Who May Administer Oaths Property tax petitions must be filed with the Tax Court by a specific deadline, usually April 30 of the year the tax … 271.16 The Tax Court can order property tax refunds, adjust assessments, and grant other appropriate relief when it finds that … 271.17 Filing Officers The Tax Court may consolidate multiple cases involving the same property or the same legal issues into a single … 271.18 Ex-judges Not to Represent Clients; Exception; Violation The Tax Court has the power to review and decide appeals from decisions of the commissioner of revenue on state tax … 271.19 Costs and Disbursements Appeals from the commissioner of revenue must be filed with the Tax Court within 60 days of the commissioner decision. … 271.20 Decisions Filed Within Three Months The Tax Court can stay collection of disputed taxes during the appeal if the taxpayer posts a bond or deposit. The court … 271.21 Small Claims Division The Tax Court must submit an annual report to the legislature and the Supreme Court. The report includes information … 271.22 The Tax Court judges are subject to the Code of Judicial Conduct and the jurisdiction of the Board on Judicial …