Terms Used In Minnesota Statutes > Chapter 297A > ENFORCEMENT

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 297A.61
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• court administrator: means the court administrator of the court in which the action or proceeding is pending, and "court administrator's office" means that court administrator's office. See Minnesota Statutes 645.44
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• For-hire carrier: means a person engaged in transportation for hire of tangible personal property. See Minnesota Statutes 297A.61
• In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Person: includes any individual or group and any combination of individuals, groups, or individuals and groups acting as a unit. See Minnesota Statutes 297A.61
• Personal property: All property that is not real property.
• Plaintiff: The person who files the complaint in a civil lawsuit.
• state: means any state of the United States, the District of Columbia, and any territory of the United States, including American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and the U. See Minnesota Statutes 297A.61
• Tangible personal property: includes , but is not limited to, electricity, water, gas, steam, and prewritten computer software. See Minnesota Statutes 297A.61
• Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
• Use: includes the exercise of a right or power incident to the ownership of any interest in tangible personal property, or services, purchased from a retailer, other than the sale of that property in the regular course of business. See Minnesota Statutes 297A.61