Minnesota Administrative Rules
Agency 187 - Tax Court
Chapter 8610 - TAX COURT RULES OF PROCEDURE
Part 8610.0080 - MOTIONS TO RECONSIDER
Universal Citation: MN Rules 8610.0080
Current through Register Vol. 48, No. 39, March 25, 2024
Motions to reconsider are prohibited except by express permission of the tax court, which will be granted only upon a showing of compelling circumstances. Requests to make a motion and any responses to such requests must be made only by letter to the tax court of no more than two pages in length, a copy of which must be served on all opposing counsel and self-represented litigants.
Nothing in this part alters or tolls any deadlines established by statute, including the deadlines for obtaining appellate review of any order of the tax court.
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