Minn. R. agency 187, ch. 8610, pt. 8610.0050

Current through Register Vol. 49, No. 12, September 16, 2024

Part 8610.0050 - FORM FOR PETITION RELATING TO PROPERTY TAXES

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:

1. Petitioner(s) has/have an interest pursuant to Minnesota Statutes, section 278.01, in that tract of land situated in the city/township of ..............., county of ..............., State of Minnesota, described as follows:

[insert here official description of land]

2. The assessment date at issue is January 2, ...., for taxes payable in year ....

3. Petitioner(s) claim(s) that

[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.

Minn. R. agency 187, ch. 8610, pt. 8610.0050

21 SR 805

Statutory Authority: MS s 271.06