TAX COURT

Advisory juries, empanelment, Minn. Statutes 2024 271.06

Affidavits, requests for costs and disbursements, Minn. Rules 8610.0150

Amicus curiae briefs, filing, Minn. Rules 8610.0140

Appeals from

Court of appeals, Minn. Statutes 2024 480A.06, 480A.09

Procedures, generally, Minn. Statutes 2024 271.10

Writs of certiorari, Minn. Statutes 2024 271.10

Appeals from commissioner orders

Captions on appeals, Minn. Rules 8610.0040

Extensions of time, Minn. Rules 8610.0030

Notice requirements, Minn. Rules 8610.0040

Stipulation of facts, Minn. Rules 8610.0100

Appeals to

Adjusted net tax capacity hearings, Minn. Statutes 2024 127A.48

Armed forces members, tax matters, time, extension, Minn. Statutes 2024 289A.39

Charitable corporations, homestead classification, Minn. Statutes 2024 273.124

Cigarette and tobacco products taxes, Revenue Department orders, Minn. Statutes 2024 297F.23

Cooperative associations, homestead classification, Minn. Statutes 2024 273.124

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2024 277.21

Dismissal, Minn. Statutes 2024 271.06, 271.21

Exclusive remedy, Minn. Statutes 2024 271.09

Flight property taxes, assessments, payments during appeal, Minn. Statutes 2024 270.076

Gambling taxes, Minn. Statutes 2024 297E.031

Generally, Minn. Statutes 2024 271.06

Hearings, see same under this topic

Homestead classification, Minn. Statutes 2024 273.124, 290A.25

Insurance taxes, Minn. Statutes 2024 297I.60

Jeopardy assessments or collections, administrative review, Minn. Statutes 2024 270C.36

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2024 273.124

Liability assessments, taxes, Minn. Statutes 2024 270C.56, 270C.57

Liquor taxes, Revenue Department orders, Minn. Statutes 2024 297G.22

Motor fuel taxes, Minn. Statutes 2024 296A.26

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2024 270C.26

Payment of tax, Minn. Statutes 2024 271.09

Penalties, abatement, Minn. Statutes 2024 270C.34, 270C.86

Personal property taxes, net tax capacity, findings, orders, Minn. Statutes 2024 270C.924

Property taxes

Abatement, Minn. Statutes 2024 270C.86

Defenses or objections, Minn. Statutes 2024 271.06, 278.01, 278.05, 278.14

Mistakenly billed taxes, Minn. Statutes 2024 278.14

Payment, Minn. Statutes 2024 278.14

Railroad property, Minn. Statutes 2024 273.372

Railroads, Minn. Statutes 2024 270.81

Revenue Department powers, exception, Minn. Statutes 2024 270C.31, 270C.32

School district market value determinations, Minn. Statutes 2024 127A.48

Small Claims Division, see same under this topic

Stenographic report, Minn. Statutes 2024 271.09

Sustainable forest incentive program decisions, Minn. Statutes 2024 290C.11, 290C.13

Tax assessments, Minn. Statutes 2024 270C.33, 271.06, 271.09

Tax levies, failure to honor, liability assessments, Minn. Statutes 2024 270C.70

Taxpayers, administrative review, Minn. Statutes 2024 270C.35

Taxpayers' rights, notice, Minn. Statutes 2024 270C.92

Utility property, Minn. Statutes 2024 273.372

Valuation of property, Minn. Statutes 2024 271.06, 271.09

Venue, Minn. Statutes 2024 271.04

Withholding (taxes), Minn. Statutes 2024 290.92

Appeals to, income and franchise taxes

Assessment orders, Minn. Rules 8160.0630

Divorced spouses' liability, calculation, Minn. Rules 8160.0500

Innocent spouse relief, Minn. Rules 8160.0500

Legally separated spouses' liability, calculation, Minn. Rules 8160.0500

Returns prepared by Revenue Department, Minn. Rules 8160.0620

Widowed spouses' liability, calculation, Minn. Rules 8160.0500

Attorneys

Nonresident attorneys, practice before the court, Minn. Rules 8610.0010, 8610.0020

Resident attorneys, practice before the court, Minn. Rules 8610.0010

Certificates and certification

Acknowledgments, Minn. Statutes 2024 271.15

Books, files, and records, Minn. Statutes 2024 271.17

Tax refunds, interest, Minn. Statutes 2024 271.12

Certified copies, orders, Minn. Statutes 2024 271.08

Certifying to, notice of appeal, return, pleadings, Minn. Statutes 2024 271.06

Chief judge

Case assignments by, Minn. Statutes 2024 271.01, 271.02

Duties, generally, Minn. Statutes 2024 271.02

Claimant agencies, tax court defined as, Minn. Statutes 2024 270A.03

Compensation and salaries, referees, Small Claims Division, Minn. Statutes 2024 271.21

Confidentiality

Alternative dispute resolution, Minn. Rules 8610.0170

Electronic filing, Minn. Rules 8610.0160

Contempt of court, subpoenas or orders, refusal to comply, Minn. Statutes 2024 271.13

Continuances, Minn. Rules 8610.0060

Costs and disbursements (courts), Minn. Statutes 2024 271.19

Court administrator, see Tax Court administrator under this topic

Court rules

Generally, Minn. Statutes 2024 271.04, 271.06

Petitions, Minn. Statutes 2024 271.21

Revenue recapture, Minn. Statutes 2024 270A.12

Created, Minn. Statutes 2024 271.01

Decisions

Final determination, Minn. Statutes 2024 271.06

Time, Minn. Statutes 2024 271.20

Decisions, public record, Minn. Rules 8610.0120

Documentary evidence, subpoenas, Minn. Statutes 2024 271.13

Electronic filing, Minn. Rules 8610.0160

Employees

Appointment, Minn. Statutes 2024 271.02

Certificates and certification, acknowledgments, Minn. Statutes 2024 271.15

Oaths, authority to administer, Minn. Statutes 2024 271.15

Retirement, Minn. Statutes 2024 352D.02

Unclassified service, Minn. Statutes 2024 271.02

Evidence

Admissibility, Minn. Statutes 2024 271.06, 271.21

Alternative dispute resolution, Minn. Rules 8610.0170

Commissioner's orders, prima facie valid, Minn. Statutes 2024 271.06

Documentary evidence, subpoenas, Minn. Statutes 2024 271.13

Electronic filing, Minn. Rules 8610.0160

Generally, Minn. Rules 8610.0130

Small Claims Division, see same under this topic

Fees

Disposition, Minn. Statutes 2024 271.10

Generally, Minn. Statutes 2024 271.06

Retained by district court, Minn. Statutes 2024 271.02

Witnesses, Minn. Statutes 2024 271.19

Writs of certiorari, Minn. Statutes 2024 271.10

Filing

Amicus curiae briefs, Minn. Rules 8610.0140

Electronic filing, Minn. Rules 8610.0160

Motion practice, Minn. Rules 8610.0070

Requests for costs and disbursements, Minn. Rules 8610.0150

Stipulation of facts, Minn. Rules 8610.0100

Filing officers, generally, Minn. Statutes 2024 271.17

Filing system, duties, Minn. Statutes 2024 271.06

Filing with

Deed tax refunds, petitions, Minn. Statutes 2024 287.28

Mortgage registry tax refunds, petitions, Minn. Statutes 2024 287.08

Findings, public records, Minn. Rules 8610.0120

Findings, requirement for appeals, Minn. Statutes 2024 271.08

Forms

Notice of appeal, Minn. Statutes 2024 271.06

Small Claims Division, petitions, Minn. Statutes 2024 271.21

Government data, classification, Minn. Statutes 2024 13.95

Hearing examiners, Minn. Statutes 2024 127A.48

Hearings

Cost and disbursement requests, objections, Minn. Rules 8610.0150

Evidence, Minn. Statutes 2024 271.06

Further hearings, ordered by court, Minn. Rules 8610.0120

Generally, Minn. Statutes 2024 271.04

Motions for rehearing, Minn. Statutes 2024 271.08

Nonresident lawyers, opposing practice, Minn. Rules 8610.0020

Pretrial motions, Minn. Rules 8610.0070

Public, Minn. Statutes 2024 271.06

Public hearings, required, Minn. Rules 8610.0120

Remote technology

Costs and disbursements disputes, Minn. Rules 8610.0150

Motion practice, Minn. Rules 8610.0070

Nonresident lawyers, opposing practice before court, Minn. Rules 8610.0020

School district market value determinations, Minn. Statutes 2024 127A.48

Small Claims Division, Minn. Statutes 2024 271.21

Taxpayer, default, Minn. Statutes 2024 271.06

Telephone hearings

Costs and disbursements disputes, Minn. Rules 8610.0150

Motion practice, Minn. Rules 8610.0070

Nonresident lawyers, opposing practice before court, Minn. Rules 8610.0020

Recorded, defined, Minn. Rules 8610.0070

Waiver of right, Minn. Rules 8610.0110

Injunctions, enforcement, Revenue Department orders, Minn. Statutes 2024 271.12

Judges

Acting as Small Claims Division judges, Minn. Statutes 2024 271.21

Appointment, Minn. Statutes 2024 271.01

Appointments by, Small Claims Division, referees, Minn. Statutes 2024 271.21

Chief judge, Minn. Statutes 2024 271.01, 271.02

Child care expenses, Minn. Statutes 2024 15.0575

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2024 15A.082

Expenses, Minn. Statutes 2024 271.01

Rate, Minn. Statutes 2024 15.0575

Retired judges, Minn. Statutes 2024 271.01

Salary ranges, Minn. Statutes 2024 15A.01, 15A.083

Source, Minn. Statutes 2024 15.0595

Vouchers, Minn. Statutes 2024 271.20

Decisions, filing, Minn. Statutes 2024 271.20

Duties, full time, Minn. Statutes 2024 271.20

Law practice, Minn. Statutes 2024 271.20

Motions, trials by entire Tax Court, Minn. Statutes 2024 271.04

Oaths, authority to administer, Minn. Statutes 2024 271.13, 271.15

Qualifications, Minn. Statutes 2024 271.01

Removal, Minn. Statutes 2024 15.0575

Representation of clients, violations, Minn. Statutes 2024 271.18

Retired judges, case assignments, Minn. Statutes 2024 271.01

Retirement, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Social Security benefits, Minn. Statutes 2024 355.01, 355.02

Subpoenas, Minn. Statutes 2024 271.13, 271.21

Terms, Minn. Statutes 2024 15.0575, 271.01

Vacancies in office, Minn. Statutes 2024 15.0575, 271.01

Judgments

Generally, Minn. Statutes 2024 271.08

Property taxes, defenses or objections, Minn. Statutes 2024 278.05, 278.07 to 278.13

Small Claims Division, Minn. Statutes 2024 271.21

Judicial review

Agglomerating facilities taxes, revenue apportionment orders, Minn. Statutes 2024 298.396

Decisions in lieu of revenue commissioner's orders, Minn. Statutes 2024 271.09

Exclusive remedy, Minn. Statutes 2024 271.09

Revenue Department orders or decisions, Minn. Statutes 2024 271.05

Semitaconite taxes, revenue apportionment orders, Minn. Statutes 2024 298.39

Taconite and iron sulfides taxes, revenue apportionment orders, Minn. Statutes 2024 298.28

Judicial work product, classification, Minn. Statutes 2024 13.95

Jurisdiction

Armed forces members, tax matters, time extension, Minn. Statutes 2024 289A.39

Generally, Minn. Statutes 2024 271.01, 271.06

Small Claims Division, Minn. Statutes 2024 271.01, 271.21

Tax judgment sales, perishable property, Minn. Statutes 2024 270C.67

Lawsuits

Deed taxes, refunds, Minn. Statutes 2024 287.28

Mortgage registry taxes, refunds, Minn. Statutes 2024 287.08

Library fees, retained by district court, Minn. Statutes 2024 271.02

Mail and mailing, entry of orders, decisions, Minn. Statutes 2024 271.08

Motions

Costs and disbursements, request for, Minn. Rules 8610.0150

Generally, Minn. Rules 8610.0070

Motions to reconsider, Minn. Rules 8610.0080

Nonresident lawyers, opposing practice, Minn. Rules 8610.0020

Motions, rehearing, motions for, Minn. Statutes 2024 271.08, 271.10

Notice

Appeals from commissioner orders, Minn. Rules 8610.0040

Appearance after stipulation of facts, Minn. Rules 8610.0110

Electronic filing, Minn. Rules 8610.0160

Hearings, notice to parties, Minn. Rules 8610.0120

Pretrial motions, Minn. Rules 8610.0070

Oaths, authority to administer, Minn. Statutes 2024 271.13

Orders

Appeals, extensions, Minn. Statutes 2024 271.06

Commissioner's orders, affirming, Minn. Statutes 2024 271.06

Decisions, memorandum of grounds, Minn. Statutes 2024 271.08

Filing, Minn. Statutes 2024 271.08

Jeopardy assessments or collections, abatement or release, Minn. Statutes 2024 270C.36

Refundment, effective date, Minn. Statutes 2024 271.12

Refusal to comply, contempt of court, Minn. Statutes 2024 271.13

Parties, commissioner of revenue, naming in appeals, Minn. Rules 8610.0040

Petitions

Amicus curiae briefs, Minn. Rules 8610.0140

Captions, Minn. Rules 8610.0050

Real property tax petitions, contents, Minn. Rules 8610.0050

Small claims petitions, content, Minn. Rules 8610.0050

Stipulation of facts, Minn. Rules 8610.0100

Petitions to

Personal property taxes, manufactured homes, assessments, Minn. Statutes 2024 273.125

Power of attorney, authority, Minn. Statutes 2024 523.24

Property taxes, defenses or objections, Minn. Statutes 2024 278.01, 278.05

Tax increment financing violations, suspension of authority, Minn. Statutes 2024 469.1771

Tax refunds, interest overpayment, Minn. Statutes 2024 289A.50

Principal office, Minn. Statutes 2024 271.04

Records and record keeping, certification, Minn. Statutes 2024 271.17

Reports given, stenographic reports and transcripts, Minn. Statutes 2024 271.07

Representation before court, Minn. Rules 8610.0010

Revenue recapture, see REVENUE RECAPTURE

Review by, see Judicial review under this topic

Rules, see Court rules under this topic

Seal, Minn. Statutes 2024 271.03

Service of process

Electronic filing, Minn. Rules 8610.0160

Motion practice, Minn. Rules 8610.0070

Motion to recondsider, Minn. Rules 8610.0080

Place to serve, including in notice of appeal, Minn. Rules 8610.0040

Requests for costs and disbursements, Minn. Rules 8610.0150

Small Claims Division

Appeals to, Minn. Statutes 2024 270C.92

Filing fees, Minn. Statutes 2024 271.06

Generally, Minn. Statutes 2024 271.21

Jurisdiction, Minn. Statutes 2024 271.01, 271.21

Small Claims Division, appeals of commissioner orders, Minn. Rules 8610.0040

Stipulation of facts, Minn. Rules 8610.0100, 8610.0110

Subpoenas

Authority to issue, generally, Minn. Statutes 2024 271.13

Small Claims Division, Minn. Statutes 2024 271.21

Tax Court administrator

Consulting, district court room, use, Minn. Statutes 2024 271.04

District court administrator acting as Tax Court administrator, Minn. Statutes 2024 271.02

Filing officer, Minn. Statutes 2024 271.17

Filing with

Decisions, Minn. Statutes 2024 271.20

Notice of appeal, Minn. Statutes 2024 271.06

Orders, Minn. Statutes 2024 271.08

School district market value, appeal notices, Minn. Statutes 2024 127A.48

Small Claims Division, petitions to, Minn. Statutes 2024 271.21

Writs of certiorari, Minn. Statutes 2024 271.10

Oaths, authority to administer, Minn. Statutes 2024 271.15

Payment to, filing fees, Minn. Statutes 2024 271.06

Small Claims Division, Minn. Statutes 2024 271.21

Subpoenas, signing, Minn. Statutes 2024 271.13

Supervision, Minn. Statutes 2024 271.02

Testimony

Authority to take, Minn. Statutes 2024 271.13

Small Claims Division, Minn. Statutes 2024 271.21

Time

Electronic filing, Minn. Rules 8610.0160

Extensions, appealing commissioner orders, Minn. Rules 8610.0030

Motion practice, Minn. Rules 8610.0070

Transcripts, stenographic reports, Minn. Statutes 2024 271.07

Transfer of cases, generally, Minn. Statutes 2024 271.01

Trials, property taxes, defenses or objections, Minn. Statutes 2024 278.05

Venue, generally, Minn. Statutes 2024 271.04

Voluntary alternative dispute resolution, Minn. Rules 8610.0170

Witnesses, Minn. Statutes 2024 271.13, 271.19

Witnesses, motion hearings, Minn. Rules 8610.0070