Minnesota Administrative Rules

8610.0080 MOTIONS TO RECONSIDER.

Motions to reconsider are prohibited except by express permission of the tax court, which will be granted only upon a showing of compelling circumstances. Requests to make a motion and any responses to such requests must be made only by letter to the tax court of no more than two pages in length, a copy of which must be served on all opposing counsel and self-represented litigants.

Nothing in this part alters or tolls any deadlines established by statute, including the deadlines for obtaining appellate review of any order of the tax court.

Statutory Authority:

MS s 271.06

History:

48 SR 411

Published Electronically:

November 1, 2023