A Board of Tax Appeals was established as part of a general reorganization of state government in 1939 (Laws 1939 c431). In 1965 its name was changed to Tax Court (Laws 1965 c698) and in 1976 to Tax Court of Appeals (Laws 1976 c134 s78). In 1978 the name Tax Court was resumed. The court is an independent agency within the Department of Revenue but not subject to the supervision or control of the commissioner. The court has the power to review and redetermine orders or decisions of the commissioner upon appeal. Appeals may be made with respect to taxes, fees, or assessments, by an affected person, political subdivision of the state, or by the attorney general on behalf of the state.
The Minnesota Tax Court is a specialized, executive branch court specifically established by the Minnesota Legislature to hear only tax related cases. Minn. Stat. Chap. 271 sets forth the authority and jurisdiction of the Tax Court. The Court's mission is to provide timely and equitable disposition of appeals of orders issued by the Commissioner of Revenue and local property tax valuations, classification, equalization and/or exemptions. All of the judges have expertise in the tax laws and apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more. Although the Tax Court is located in the Minnesota Judicial Center, the judges travel throughout Minnesota to conduct trials.
(last paragraph taken from the Tax Court website 11/17/11).