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Subdivision 1.Exclusive remedy.
Except as otherwise provided in sections 270C.86, and 271.01, subdivision 5, unless an appeal is taken to the district court, the right of appeal herein provided shall be the exclusive remedy for reviewing the action of the commissioner of revenue or the appropriate unit of government respecting any tax, assessment, or other obligation as defined in section 271.01, subdivision 5. Upon any appeal taken by a taxpayer, the decision of the Tax Court, or the decision of the supreme court upon review thereof, as the case may be, shall be final and conclusive upon all parties to the proceedings as to all matters at issue determined by such decision. In all cases the decision of the Tax Court upon appeal, or of the supreme court upon review, as the case may be, shall stand in lieu of the order of the commissioner or the appropriate unit of government from which the appeal was taken.
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Subd. 2.Review by Tax Court conclusive.
Except as provided in section 271.01, subdivision 5, in all cases other than those wherein the taxpayer has appealed to the Tax Court or has agreed in writing that the decision upon appeal or review shall be conclusive, all rights of action or defenses in the courts of the state respecting any tax, fee, or assessment, now afforded the taxpayer by law shall be preserved.
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Subd. 3.Tax due obligation.
At the time of the taking of an appeal to the Tax Court, the taxpayer shall pay at least the amount of the tax or other obligation conceded by the taxpayer to be due, if any, when it becomes due provided that this shall not relieve the taxpayer from complying with any other requirements of law. The provisions of sections 273.125, subdivision 5, and 278.03 shall govern the filing with the Tax Court of an appeal dealing with property valuation, assessment, or taxation for property tax purposes, as if the appeal had been taken to the district court.
Notes of Decisions
Vill. of Aurora v. Comm'r of Taxation, 14 N.W.2d 292 (Minn. 1944).
· cites it 4× “They complain that this was error, since § 271.09, subd. 3 (§ 2362-18[c]) provides in part as follows: “In any case where, at the time of the taking of an appeal to the board by any person or agency other than the taxpayer, the taxpayer has an existing right of action in the…”
Fridlund Sec. Co. v. Minnesota Comm'r of Revenue, 430 N.W.2d 154 (Minn. 1988).
· cites it 6× “The taxpayer first disputes the finding that it received a benefit by citing Minn.Stat. § 271.09, subd. 3 (1986), which provides: At the time of the taking of an appeal to the tax court, the taxpayer shall pay at least the amount of the tax or other obligation conceded by the…”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
“18 Minn Stat Ann 271.09 Subd 1 (1983 Supp); Wulff v.”
Skelly Oil Co. v. Comm'r of Taxation, 131 N.W.2d 632 (Minn. 1964).
· cites it 2× “08 provides that the board shall determine every appeal by written order containing findings of fact and the board’s decision, and that a memorandum of the grounds of the decision shall be appended.”
Cambridge State Bank v. James, 480 N.W.2d 647 (Minn. 1992).
· cites it 2× “See Minn.Stat. § 271.09, subd. 3 (1978) (When appealing to the tax court, “the taxpayer shall pay at least the amount of the tax or other obligation conceded by the taxpayer to be due,' if any, when it becomes due * * (Emphasis added.”
Oliver Iron Mining Co. v. Comm'r of Taxation, 76 N.W.2d 107 (Minn. 1956).
· cites it 2× “08 provides that the board shall determine every appeal by written order containing findings of fact and the decision of the board therein, and that a memorandum of the grounds of the decision shall be appended.”
Indep. Sch. Dist. No. 99 v. Comm'r of Taxation, 165 N.W.2d 250 (Minn. 1969).
“The statute, in § 271.09, plainly states that the right of appeal to the Tax Court “shall be the exclusive remedy for reviewing the action of the commissioner of taxation respecting any tax, assessment, or other obligation,” with the right of appeal to this court pursuant to §…”
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