TAX COURT

Advisory juries, empanelment, Minn. Statutes 2022 271.06

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

Amicus curiae briefs, filing, Minn. Rules 8610.0140

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 from

Court of appeals, Minn. Statutes 2022 480A.06, 2022 480A.09

Procedures, generally, Minn. Statutes 2022 271.10

Writs of certiorari, Minn. Statutes 2022 271.10

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

Appeals to

Adjusted net tax capacity hearings, Minn. Statutes 2022 127A.48

Armed forces members, tax matters, time, extension, Minn. Statutes 2022 289A.39

Charitable corporations, homestead classification, Minn. Statutes 2022 273.124

Cigarette and tobacco products taxes, Revenue Department orders, Minn. Statutes 2022 297F.23

Cooperative associations, homestead classification, Minn. Statutes 2022 273.124

Delinquent personal property taxes, jeopardy assessments, Minn. Statutes 2022 277.21

Dismissal, Minn. Statutes 2022 271.06, 2022 271.21

Exclusive remedy, Minn. Statutes 2022 271.09

Flight property taxes, assessments, payments during appeal, Minn. Statutes 2022 270.076

Gambling taxes, Minn. Statutes 2022 297E.031

Generally, Minn. Statutes 2022 271.06

Hearings, see same under this topic

Homestead classification, Minn. Statutes 2022 273.124, 2022 290A.25

Insurance taxes, Minn. Statutes 2022 297I.60

Jeopardy assessments or collections, administrative review, Minn. Statutes 2022 270C.36

Leasehold cooperatives, homestead classification, nonqualifying units, Minn. Statutes 2022 273.124

Liability assessments, taxes, Minn. Statutes 2022 270C.56, 2022 270C.57

Liquor taxes, Revenue Department orders, Minn. Statutes 2022 297G.22

Motor fuel taxes, Minn. Statutes 2022 296A.26

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2022 270C.26

Payment of tax, Minn. Statutes 2022 271.09

Penalties, abatement, Minn. Statutes 2022 270C.34, 2022 270C.86

Personal property taxes, net tax capacity, findings, orders, Minn. Statutes 2022 270C.924

Property taxes

Abatement, Minn. Statutes 2022 270C.86

Defenses or objections, Minn. Statutes 2022 271.06, 2022 278.01, 2022 278.05, 2022 278.14

Mistakenly billed taxes, Minn. Statutes 2022 278.14

Payment, Minn. Statutes 2022 278.14

Railroad property, Minn. Statutes 2022 273.372

Railroads, Minn. Statutes 2022 270.81

Revenue Department powers, exception, Minn. Statutes 2022 270C.31, 2022 270C.32

School district market value determinations, Minn. Statutes 2022 127A.48

Small Claims Division, see same under this topic

Stenographic report, Minn. Statutes 2022 271.09

Sustainable forest incentive program decisions, Minn. Statutes 2022 290C.11, 2022 290C.13

Tax assessments, Minn. Statutes 2022 270C.33, 2022 271.06, 2022 271.09

Tax levies, failure to honor, liability assessments, Minn. Statutes 2022 270C.70

Taxpayers, administrative review, Minn. Statutes 2022 270C.35

Taxpayers' rights, notice, Minn. Statutes 2022 270C.92

Utility property, Minn. Statutes 2022 273.372

Valuation of property, Minn. Statutes 2022 271.06, 2022 271.09

Venue, Minn. Statutes 2022 271.04

Withholding (taxes), Minn. Statutes 2022 290.92

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 2022 271.15

Books, files, and records, Minn. Statutes 2022 271.17

Tax refunds, interest, Minn. Statutes 2022 271.12

Certified copies, orders, Minn. Statutes 2022 271.08

Certifying to, notice of appeal, return, pleadings, Minn. Statutes 2022 271.06

Chief judge

Case assignments by, Minn. Statutes 2022 271.01, 2022 271.02

Duties, generally, Minn. Statutes 2022 271.02

Claimant agencies, tax court defined as, Minn. Statutes 2022 270A.03

Compensation and salaries, referees, Small Claims Division, Minn. Statutes 2022 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 2022 271.13

Continuances, Minn. Rules 8610.0060

Costs and disbursements (courts), Minn. Statutes 2022 271.19

Court administrator, see Tax Court administrator under this topic

Court rules

Generally, Minn. Statutes 2022 271.04, 2022 271.06

Petitions, Minn. Statutes 2022 271.21

Revenue recapture, Minn. Statutes 2022 270A.12

Created, Minn. Statutes 2022 271.01

Decisions, public record, Minn. Rules 8610.0120

Decisions

Final determination, Minn. Statutes 2022 271.06

Time, Minn. Statutes 2022 271.20

Documentary evidence, subpoenas, Minn. Statutes 2022 271.13

Electronic filing, Minn. Rules 8610.0160

Employees

Appointment, Minn. Statutes 2022 271.02

Certificates and certification, acknowledgments, Minn. Statutes 2022 271.15

Oaths, authority to administer, Minn. Statutes 2022 271.15

Retirement, Minn. Statutes 2022 352D.02

Unclassified service, Minn. Statutes 2022 271.02

Evidence

Admissibility, Minn. Statutes 2022 271.06, 2022 271.21

Commissioner's orders, prima facie valid, Minn. Statutes 2022 271.06

Documentary evidence, subpoenas, Minn. Statutes 2022 271.13

Small Claims Division, see same under this topic

Evidence

Alternative dispute resolution, Minn. Rules 8610.0170

Electronic filing, Minn. Rules 8610.0160

Generally, Minn. Rules 8610.0130

Fees

Disposition, Minn. Statutes 2022 271.10

Generally, Minn. Statutes 2022 271.06

Retained by district court, Minn. Statutes 2022 271.02

Witnesses, Minn. Statutes 2022 271.19

Writs of certiorari, Minn. Statutes 2022 271.10

Filing officers, generally, Minn. Statutes 2022 271.17

Filing system, duties, Minn. Statutes 2022 271.06

Filing with

Deed tax refunds, petitions, Minn. Statutes 2022 287.28

Mortgage registry tax refunds, petitions, Minn. Statutes 2022 287.08

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

Findings, public records, Minn. Rules 8610.0120

Findings, requirement for appeals, Minn. Statutes 2022 271.08

Forms

Notice of appeal, Minn. Statutes 2022 271.06

Small Claims Division, petitions, Minn. Statutes 2022 271.21

Hearing examiners, Minn. Statutes 2022 127A.48

Hearings

Evidence, Minn. Statutes 2022 271.06

Generally, Minn. Statutes 2022 271.04

Motions for rehearing, Minn. Statutes 2022 271.08

Public, Minn. Statutes 2022 271.06

School district market value determinations, Minn. Statutes 2022 127A.48

Small Claims Division, Minn. Statutes 2022 271.21

Taxpayer, default, Minn. Statutes 2022 271.06

Hearings

Cost and disbursement requests, objections, Minn. Rules 8610.0150

Further hearings, ordered by court, Minn. Rules 8610.0120

Nonresident lawyers, opposing practice, Minn. Rules 8610.0020

Pretrial motions, Minn. Rules 8610.0070

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

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 2022 271.12

Judges

Acting as Small Claims Division judges, Minn. Statutes 2022 271.21

Appointment, Minn. Statutes 2022 271.01

Appointments by, Small Claims Division, referees, Minn. Statutes 2022 271.21

Chief judge, Minn. Statutes 2022 271.01, 2022 271.02

Child care expenses, Minn. Statutes 2022 15.0575

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2022 15A.082

Expenses, Minn. Statutes 2022 271.01

Rate, Minn. Statutes 2022 15.0575

Retired judges, Minn. Statutes 2022 271.01

Salary ranges, Minn. Statutes 2022 15A.01, 2022 15A.083

Source, Minn. Statutes 2022 15.0595

Vouchers, Minn. Statutes 2022 271.20

Decisions, filing, Minn. Statutes 2022 271.20

Duties, full time, Minn. Statutes 2022 271.20

Law practice, Minn. Statutes 2022 271.20

Motions, trials by entire Tax Court, Minn. Statutes 2022 271.04

Oaths, authority to administer, Minn. Statutes 2022 271.13, 2022 271.15

Qualifications, Minn. Statutes 2022 271.01

Removal, Minn. Statutes 2022 15.0575

Representation of clients, violations, Minn. Statutes 2022 271.18

Retired judges, case assignments, Minn. Statutes 2022 271.01

Retirement, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Social Security benefits, Minn. Statutes 2022 355.01, 2022 355.02

Subpoenas, Minn. Statutes 2022 271.13, 2022 271.21

Terms, Minn. Statutes 2022 15.0575, 2022 271.01

Vacancies in office, Minn. Statutes 2022 15.0575, 2022 271.01

Judgments

Generally, Minn. Statutes 2022 271.08

Property taxes, defenses or objections, Minn. Statutes 2022 278.05, 2022 278.07 to 2022 278.13

Small Claims Division, Minn. Statutes 2022 271.21

Judicial review

Agglomerating facilities taxes, revenue apportionment orders, Minn. Statutes 2022 298.396

Decisions in lieu of revenue commissioner's orders, Minn. Statutes 2022 271.09

Exclusive remedy, Minn. Statutes 2022 271.09

Revenue Department orders or decisions, Minn. Statutes 2022 271.05

Semitaconite taxes, revenue apportionment orders, Minn. Statutes 2022 298.39

Taconite and iron sulfides taxes, revenue apportionment orders, Minn. Statutes 2022 298.28

Jurisdiction

Armed forces members, tax matters, time extension, Minn. Statutes 2022 289A.39

Generally, Minn. Statutes 2022 271.01, 2022 271.06

Small Claims Division, Minn. Statutes 2022 271.01, 2022 271.21

Tax judgment sales, perishable property, Minn. Statutes 2022 270C.67

Lawsuits

Deed taxes, refunds, Minn. Statutes 2022 287.28

Mortgage registry taxes, refunds, Minn. Statutes 2022 287.08

Library fees, retained by district court, Minn. Statutes 2022 271.02

Mail and mailing, entry of orders, decisions, Minn. Statutes 2022 271.08

Motions, rehearing, motions for, Minn. Statutes 2022 271.08, 2022 271.10

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

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 2022 271.13

Orders

Appeals, extensions, Minn. Statutes 2022 271.06

Commissioner's orders, affirming, Minn. Statutes 2022 271.06

Decisions, memorandum of grounds, Minn. Statutes 2022 271.08

Filing, Minn. Statutes 2022 271.08

Jeopardy assessments or collections, abatement or release, Minn. Statutes 2022 270C.36

Refundment, effective date, Minn. Statutes 2022 271.12

Refusal to comply, contempt of court, Minn. Statutes 2022 271.13

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

Petitions to

Personal property taxes, manufactured homes, assessments, Minn. Statutes 2022 273.125

Power of attorney, authority, Minn. Statutes 2022 523.24

Property taxes, defenses or objections, Minn. Statutes 2022 278.01, 2022 278.05

Tax increment financing violations, suspension of authority, Minn. Statutes 2022 469.1771

Tax refunds, interest overpayment, Minn. Statutes 2022 289A.50

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

Principal office, Minn. Statutes 2022 271.04

Records and record keeping, certification, Minn. Statutes 2022 271.17

Reports given, stenographic reports and transcripts, Minn. Statutes 2022 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 2022 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 of commissioner orders, Minn. Rules 8610.0040

Small Claims Division

Appeals to, Minn. Statutes 2022 270C.92

Filing fees, Minn. Statutes 2022 271.06

Generally, Minn. Statutes 2022 271.21

Jurisdiction, Minn. Statutes 2022 271.01, 2022 271.21

Stipulation of facts, Minn. Rules 8610.0100, 8610.0110

Subpoenas

Authority to issue, generally, Minn. Statutes 2022 271.13

Small Claims Division, Minn. Statutes 2022 271.21

Tax Court administrator

Consulting, district court room, use, Minn. Statutes 2022 271.04

District court administrator acting as Tax Court administrator, Minn. Statutes 2022 271.02

Filing officer, Minn. Statutes 2022 271.17

Filing with

Decisions, Minn. Statutes 2022 271.20

Notice of appeal, Minn. Statutes 2022 271.06

Orders, Minn. Statutes 2022 271.08

School district market value, appeal notices, Minn. Statutes 2022 127A.48

Small Claims Division, petitions to, Minn. Statutes 2022 271.21

Writs of certiorari, Minn. Statutes 2022 271.10

Oaths, authority to administer, Minn. Statutes 2022 271.15

Payment to, filing fees, Minn. Statutes 2022 271.06

Small Claims Division, Minn. Statutes 2022 271.21

Subpoenas, signing, Minn. Statutes 2022 271.13

Supervision, Minn. Statutes 2022 271.02

Testimony

Authority to take, Minn. Statutes 2022 271.13

Small Claims Division, Minn. Statutes 2022 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 2022 271.07

Transfer of cases, generally, Minn. Statutes 2022 271.01

Trials, property taxes, defenses or objections, Minn. Statutes 2022 278.05

Venue, generally, Minn. Statutes 2022 271.04

Voluntary alternative dispute resolution, Minn. Rules 8610.0170

Witnesses, motion hearings, Minn. Rules 8610.0070

Witnesses, Minn. Statutes 2022 271.13, 2022 271.19