Minnesota Administrative Rules Agency 187 - Tax Court
Here’s an overview of Minnesota Administrative Rules — Agency 187 (Tax Court), which is codified in Chapter 8610: Tax Court Rules of Procedure:
📘 Key Parts of Chapter 8610
1. Scope & General Rules of Procedure
All procedural aspects for Tax Court cases are contained in this chapter, spanning from rule 8610.0010 through 8610.0170 (law.cornell.edu).
2. Motion Practice (Part 8610.0070)
Governs both dispositive (e.g., summary judgment, dismissal) and nondispositive motions (e.g., discovery, temporary relief) (regulations.justia.com).
Specifies timing for filing and service:
Dispositive motions: must be filed ≥ 28 days before the hearing.
Responses: due ≥ 9 days before the hearing (regulations.justia.com).
3. Motions to Reconsider (Part 8610.0080)
Reconsideration is not allowed unless the Court expressly permits it for "compelling circumstances."
Requests must be submitted in a 2-page letter, and deadlines for appeals are unaffected (law.cornell.edu).
4. Voluntary Alternative Dispute Resolution (ADR) (Part 8610.0170)
Key provisions include:
ADR (typically mediation) may be used if all parties agree (regulations.justia.com).
Neutral: A current Tax Court judge (not assigned to the case) may serve pro bono (regulations.justia.com).
Confidentiality: Mediation communications are protected and inadmissible at trial unless agreed otherwise (regulations.justia.com).
Attendance rules: Each party must send someone with settlement authority; counsel may also be required .
Sanctions: Court may impose costs for failure to attend mediation (regulations.justia.com).
🔗 Accessing the Full Text
For the full, official wording of the rules, see the Minnesota Revisor of Statutes page for Agency 187, Chapter 8610:
Minnesota Revisor: Tax Court Rules of Procedure (revisor.mn.gov)
Additionally, sites like Cornell LII and Justia provide text for individual parts (e.g., Parts 8610.0070, 0080, 0170) (law.cornell.edu).
✅ Summary Table
Part
Topic
Highlights
8610.0070
Motion Practice
Filing deadlines, scope, motion types
8610.0080
Reconsideration
Prohibited except for compelling reasons
8610.0170
Voluntary ADR
Mediation rules, confidentiality, attendance, sanctions
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