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Taxpayers, Assessors Join Forces to Redefine Mandatory Disclosure Statute

The Minnesota Legislature recently passed an amendment to Minn. Stat. §278.05, subd.6(a), the so-called 60-day rule, Minnesota's mandatory tax appeal discovery law. That statute provides that property tax appeals are dismissed if certain financial information is not provided to assessors within 60 days of the appeal filing deadline. Governor Mark Dayton signed the amendment, which is in effect for pay 2010 petitions, into law. The legislation was the product of discussions between taxpayer lawyers concerned by recent expansive court interpretations of the statute, and Minnesota's assessment community.

Under the amendment, taxpayers are expressly excused from providing leases in the initial production to assessors. Assessors may request leases, but any dispute over their production will now be handled by the tax court under normal discovery rules. Needlessly technical requirements for rent roll production were also simplified. And, taxpayers now have 90 days to make good on the initial production, important in these times of near-record appeal filing in Minnesota.

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