Minnesota Administrative Rules

8610.0120 HEARINGS.

Subpart 1.

Open to public.

Hearings before the tax court are open to the public. All findings and decisions of the tax court, after they have been filed with the court administrator, are a matter of public record.

Subp. 2.

Additional hearings.

If, after the holding of any hearings in any matter, the tax court finds the rights of the parties will be better served by the holding of a further hearing in the matter, the court may order a further hearing and provide notice to all parties to the proceeding.

Statutory Authority:

MS s 271.06

History:

21 SR 805

Published Electronically:

May 13, 1997