Bill Text: MN SF173 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Revenue commissioner official orders appeal filing method and deadlines clarification
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-01-31 - Referred to Taxes [SF173 Detail]
Download: Minnesota-2011-SF173-Introduced.html
1.2relating to taxation; appealing official orders of commissioner of revenue; notice;
1.3amending Minnesota Statutes 2010, section 271.06, subdivision 2.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 271.06, subdivision 2, is amended to read:
1.6 Subd. 2. Time; notice; intervention. Except as otherwise provided by law,
1.7within 60 days after notice of the making and filing of an order of the commissioner of
1.8revenue, the appellant, or the appellant's attorney, shall serve a notice of appeal upon
1.9the commissioner and file the original, with proof of such service, with the Tax Court
1.10administrator or with the court administrator of district court acting as court administrator
1.11of the Tax Court; provided, that the Tax Court, for cause shown, may by written order
1.12extend the time for appealing for an additional period not exceeding 30 days. The notice
1.13of appeal shall be in the form prescribed by the Tax Court. Filing may be accomplished by
1.14United States mail or by use of a commercial courier service. If filing is accomplished
1.15by United States mail, filing is not timely unless the notice of appeal, proof of service
1.16upon the commissioner, and appeal fee are deposited in the mail within the time fixed for
1.17filing. If filing is accomplished by use of a commercial courier service, filing is effective
1.18upon receipt by the Tax Court administrator or with the court administrator of district
1.19court acting as court administrator of the Tax Court. Within five days after receipt, the
1.20commissioner shall transmit a copy of the notice of appeal to the attorney general. The
1.21attorney general shall represent the commissioner, if requested, upon all such appeals
1.22except in cases where the attorney general has appealed in behalf of the state, or in other
1.23cases where the attorney general deems it against the interests of the state to represent the
2.1commissioner, in which event the attorney general may intervene or be substituted as an
2.2appellant in behalf of the state at any stage of the proceedings.
2.3Upon a final determination of any other matter over which the court is granted
2.4jurisdiction under section271.01, subdivision 5 , the taxpayer or the taxpayer's attorney
2.5shall file a petition or notice of appeal as provided by law with the court administrator of
2.6district court, acting in the capacity of court administrator of the Tax Court, with proof of
2.7service of the petition or notice of appeal as required by law and within the time required
2.8by law. As used in this subdivision, "final determination" includes a notice of assessment
2.9and equalization for the year in question received from the local assessor, an order of the
2.10local board of equalization, or an order of a county board of equalization.
2.11The Tax Court shall prescribe a filing system so that the notice of appeal or petition
2.12filed with the district court administrator acting as court administrator of the Tax Court is
2.13forwarded to the Tax Court administrator. In the case of an appeal or a petition concerning
2.14property valuation for which the assessor, a local board of equalization, a county board of
2.15equalization or the commissioner of revenue has issued an order, the officer issuing the
2.16order shall be notified of the filing of the appeal. The notice of appeal or petition shall be
2.17in the form prescribed by the Tax Court.
1.3amending Minnesota Statutes 2010, section 271.06, subdivision 2.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2010, section 271.06, subdivision 2, is amended to read:
1.6 Subd. 2. Time; notice; intervention. Except as otherwise provided by law,
1.7within 60 days after notice of the making and filing of an order of the commissioner of
1.8revenue, the appellant, or the appellant's attorney, shall serve a notice of appeal upon
1.9the commissioner and file the original, with proof of such service, with the Tax Court
1.10administrator or with the court administrator of district court acting as court administrator
1.11of the Tax Court; provided, that the Tax Court, for cause shown, may by written order
1.12extend the time for appealing for an additional period not exceeding 30 days. The notice
1.13of appeal shall be in the form prescribed by the Tax Court. Filing may be accomplished by
1.14United States mail or by use of a commercial courier service. If filing is accomplished
1.15by United States mail, filing is not timely unless the notice of appeal, proof of service
1.16upon the commissioner, and appeal fee are deposited in the mail within the time fixed for
1.17filing. If filing is accomplished by use of a commercial courier service, filing is effective
1.18upon receipt by the Tax Court administrator or with the court administrator of district
1.19court acting as court administrator of the Tax Court. Within five days after receipt, the
1.20commissioner shall transmit a copy of the notice of appeal to the attorney general. The
1.21attorney general shall represent the commissioner, if requested, upon all such appeals
1.22except in cases where the attorney general has appealed in behalf of the state, or in other
1.23cases where the attorney general deems it against the interests of the state to represent the
2.1commissioner, in which event the attorney general may intervene or be substituted as an
2.2appellant in behalf of the state at any stage of the proceedings.
2.3Upon a final determination of any other matter over which the court is granted
2.4jurisdiction under section
2.5shall file a petition or notice of appeal as provided by law with the court administrator of
2.6district court, acting in the capacity of court administrator of the Tax Court, with proof of
2.7service of the petition or notice of appeal as required by law and within the time required
2.8by law. As used in this subdivision, "final determination" includes a notice of assessment
2.9and equalization for the year in question received from the local assessor, an order of the
2.10local board of equalization, or an order of a county board of equalization.
2.11The Tax Court shall prescribe a filing system so that the notice of appeal or petition
2.12filed with the district court administrator acting as court administrator of the Tax Court is
2.13forwarded to the Tax Court administrator. In the case of an appeal or a petition concerning
2.14property valuation for which the assessor, a local board of equalization, a county board of
2.15equalization or the commissioner of revenue has issued an order, the officer issuing the
2.16order shall be notified of the filing of the appeal. The notice of appeal or petition shall be
2.17in the form prescribed by the Tax Court.
