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)|
|COUNTY OF _||_ DIVISION|
|(REGULAR or SMALL CLAIMS)|
|County of _ ,|
|Respondent.||Court File No. _|
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.
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.
MS s 271.06
21 SR 805
May 13, 1997
Official Publication of the State of Minnesota
Revisor of Statutes