Minnesota Administrative Rules
Agency 187 - Tax Court
Chapter 8610 - TAX COURT RULES OF PROCEDURE
Part 8610.0050 - FORM FOR PETITION RELATING TO PROPERTY TAXES
Current through Register Vol. 48, No. 39, March 25, 2024
Subpart 1. Caption.
A petition and all other papers in matters arising under Minnesota property tax laws must contain a caption in the following form:
STATE OF MINNESOTA | COURT | |
(DISTRICT OR TAX) | ||
JUDICIAL DISTRICT | ||
COUNTY OF _____ | _____DIVISION | |
(REGULAR or SMALL CLAIMS) | ||
_____, | ||
Petitioner(s), | ||
vs. | ||
County of _____, | ||
Respondent. | Court File No._____ |
Subp. 2. Petition relating to real property tax.
A petition under this part must be in substantially the following form:
[insert here official description of land]
[insert here claim and relief requested]
[Examples of claims include the estimated market value is greater than the property's actual market value as of the assessment date at issue; the subject property is unequally assessed when compared with other property; the classification of the property is incorrect; the subject property is exempt from taxation; and other claims over which the court has jurisdiction.]
WHEREFORE, petitioner(s) pray(s) for a determination of the claim before the tax court.
Subp. 3. Small claims.
If the petitioner elects to file the petition in the small claims division, it must contain the following statement:
THE PETITIONER(S) IS (ARE) AWARE OF THE FACT THAT NO APPEAL MAY BE HAD FROM A SMALL CLAIMS DECISION AND AGREE(S) THAT THE DECISION OF THE TAX COURT SHALL BE CONCLUSIVE.
Statutory Authority: MS s 271.06