Bill Text: MN SF1102 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Tax court actions costs and attorney fees payment provisions
Sponsorship: Bipartisan Bill
Status: (Introduced - Dead) 2011-04-05 - Referred to Judiciary and Public Safety [SF1102 Detail]
Download: Minnesota-2011-SF1102-Introduced.html
1.2relating to taxation; providing for payment of costs and attorney fees in certain
1.3tax court actions; amending Minnesota Statutes 2010, section 271.19.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 271.19, is amended to read:
1.6271.19 COSTS AND DISBURSEMENTS.
1.7(a) Except as provided in paragraph (b), upon the determination of any appeal under
1.8this chapter before the Tax Court, or of any review hereunder by the Supreme Court,
1.9the costs and disbursements shall be taxed and allowed in favor of the prevailing party
1.10and against the losing party as in civil actions or, if there has been an offer of judgment
1.11or settlement by a party prior to ten days before the court hears the appeal, pursuant to
1.12Minnesota Rules of Civil Procedure, rule 68. In any case where a person liable for a tax
1.13or other obligation has lost an appeal or review instituted by the person, and the Tax
1.14Court or court shall determine that the person instituted the same merely for the purposes
1.15of delay, or that the taxpayer's position in the proceedings is frivolous, additional costs,
1.16commensurate with the expense incurred and services performed by the agencies of the
1.17state in connection with the appeal, but not exceeding $5,000 in any case, may be allowed
1.18against the taxpayer, in the discretion of the Tax Court or court. Costs and disbursements
1.19allowed against any such person shall be added to the tax or other obligation determined
1.20to be due, and shall be payable therewith. To the extent described in section15.471 ,
1.21where an award of costs and attorney fees is authorized under section15.472 , the costs
1.22and fees shall be allowed against the state, including expenses incurred by the taxpayer
1.23to administratively protest or appeal to the department of revenue the order, decision, or
1.24report of the commissioner that is the subject of the Tax Court proceedings. Costs and
2.1disbursements allowed against the state or other public agencies shall be paid out of
2.2funds received from taxes or other obligations of the kind involved in the proceeding, or
2.3other funds of the agency concerned appropriated and available therefor. Witnesses in
2.4proceedings under this chapter shall receive like fees as in the district court, to be paid
2.5in the first instance by the parties by whom the witnesses were called, and to be taxed
2.6and allowed as herein provided.
2.7(b) In an appeal in which the petitioner claims that the property has been partially,
2.8unfairly, or unequally assessed or that the property has been assessed at a valuation greater
2.9than its real or actual value, costs and disbursements, including the reasonable cost of
2.10appraisals and attorney fees, are allowed in favor of the petitioner, if the final judgment
2.11provides for a reduction in the value of ten percent or more in the assessor's taxable market
2.12value of the property. The provisions of this paragraph govern the allocation of costs
2.13between the parties, notwithstanding the provisions of section 278.05, subdivision 5.
2.14EFFECTIVE DATE.This section is effective for petitions filed after the day
2.15following final enactment.
1.3tax court actions; amending Minnesota Statutes 2010, section 271.19.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 271.19, is amended to read:
1.6271.19 COSTS AND DISBURSEMENTS.
1.7(a) Except as provided in paragraph (b), upon the determination of any appeal under
1.8this chapter before the Tax Court, or of any review hereunder by the Supreme Court,
1.9the costs and disbursements shall be taxed and allowed in favor of the prevailing party
1.10and against the losing party as in civil actions or, if there has been an offer of judgment
1.11or settlement by a party prior to ten days before the court hears the appeal, pursuant to
1.12Minnesota Rules of Civil Procedure, rule 68. In any case where a person liable for a tax
1.13or other obligation has lost an appeal or review instituted by the person, and the Tax
1.14Court or court shall determine that the person instituted the same merely for the purposes
1.15of delay, or that the taxpayer's position in the proceedings is frivolous, additional costs,
1.16commensurate with the expense incurred and services performed by the agencies of the
1.17state in connection with the appeal, but not exceeding $5,000 in any case, may be allowed
1.18against the taxpayer, in the discretion of the Tax Court or court. Costs and disbursements
1.19allowed against any such person shall be added to the tax or other obligation determined
1.20to be due, and shall be payable therewith. To the extent described in section
1.21where an award of costs and attorney fees is authorized under section
1.22and fees shall be allowed against the state, including expenses incurred by the taxpayer
1.23to administratively protest or appeal to the department of revenue the order, decision, or
1.24report of the commissioner that is the subject of the Tax Court proceedings. Costs and
2.1disbursements allowed against the state or other public agencies shall be paid out of
2.2funds received from taxes or other obligations of the kind involved in the proceeding, or
2.3other funds of the agency concerned appropriated and available therefor. Witnesses in
2.4proceedings under this chapter shall receive like fees as in the district court, to be paid
2.5in the first instance by the parties by whom the witnesses were called, and to be taxed
2.6and allowed as herein provided.
2.7(b) In an appeal in which the petitioner claims that the property has been partially,
2.8unfairly, or unequally assessed or that the property has been assessed at a valuation greater
2.9than its real or actual value, costs and disbursements, including the reasonable cost of
2.10appraisals and attorney fees, are allowed in favor of the petitioner, if the final judgment
2.11provides for a reduction in the value of ten percent or more in the assessor's taxable market
2.12value of the property. The provisions of this paragraph govern the allocation of costs
2.13between the parties, notwithstanding the provisions of section 278.05, subdivision 5.
2.14EFFECTIVE DATE.This section is effective for petitions filed after the day
2.15following final enactment.
