Special Court

The Tax Court and Workers' Compensation Court of Appeals are executive-branch agencies created by state law to deal with only 1 technical area of the law.

Tax Court

Three judges, appointed by the governor to 6 year terms with approval from the State Senate, serve on the Tax Court. They must be knowledgeable about taxes, but they don't have to be lawyers. The Tax Court hears non-criminal tax cases from all over the state. The Tax Court is in St. Paul, but hears cases in the locality where the taxpayer lives or in the same district if the case was heard in district court.

  • Minnesota Tax Court
    245 Minnesota Judicial Center
    25 Rev. Dr. Martin Luther King, Jr. Boulevard
    St. Paul, MN 55155-6102
    Phone: 651-296-2806

Deaf / Hard of Hearing / Speech Impaired Only

Telephone Device for the Deaf (TDD) Users may call the Minnesota Tax Court through the Minnesota Relay Service; Greater Minnesota 1-800-627-3529. Ask for 651-296-2806.

Workers' Compensation Court of Appeals

Five judges, appointed by the governor to 6 year terms with the approval of the State Senate, hear workers' compensation cases that are appealed from compensation hearings or that are transferred from district court. Judges must be lawyers. They have offices in St. Paul and hear cases there or elsewhere in the state. Worker's Compensation cases include issues that arise when workers are injured while on the job.

  • Workers' Compensation Division
    Department of Labor and Industry
    443 Layfayette Road N.
    St. Paul, MN 55155
    Phone: 651-284-5030
    Phone: 800-342-5354