Harbaugh v. Commissioner of Revenue

The court’s rule in the decision we announce today can be boiled down to the following proposition: we may treat the time limits for filing an appeal as optional in some cases and mandatory in others, depending on our intuition about whether judicial economy favors review. Compare *886supra at 6, with Express Scripts, Inc. v. Comm’r. of Revenue, No. A12-1966, Order, 2013 WL 310642 (Minn. filed Jan. 18, 2013) (dismissing a petition for writ of certiorari because it was filed after the deadline in Minn.Stat. § 271.10, subd. 2 (2012)). The unstated assumption underlying the court’s rule is that the…