Minnesota Statutes

Minn. Stat. § 271.07 (2026)

Stenographic Report; Transcript

✓ current as of May 2026
Find cases: SyfertCases citing this section MN-REVrevisor.mn.gov (official) Justiaon Justia CornellLII Search CasesGoogle Scholar

Except in the Small Claims Division, the Tax Court shall provide for a verbatim stenographic report of all proceedings had before it upon appeals, as required by the laws relating to proceedings in district court. The cost of the stenographic record shall be paid by the party taking the appeal. The cost is a taxable cost under section 271.19.

Notes of Decisions
Cited in 3 cases, 1949–1964 · leading case: Skelly Oil Co. v. Comm'r of Taxation, 131 N.W.2d 632 (Minn. 1964).
Skelly Oil Co. v. Comm'r of Taxation, 131 N.W.2d 632 (Minn. 1964). · cites it 2× “Section 271.07 requires the making of a verbatim stenographic report of *364 all proceedings had before the board upon appeal.”
Oliver Iron Mining Co. v. Comm'r of Taxation, 76 N.W.2d 107 (Minn. 1956). · cites it 2× “Section 271.07 provides that the board shall provide for a verbatim stenographic report of all proceedings had before the board upon appeal in like manner as required by the laws relating to proceedings in district court, so far as applicable.”
Stronge & Lightner Co. v. Comm'r of Taxation, 36 N.W.2d 800 (Minn. 1949). · cites it 2× “Section 271.07 requires that a stenographic report of all proceedings before the board be made.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.