Minnesota Administrative Rules

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.

Statutory Authority:

MS s 271.06

History:

21 SR 805

Published Electronically:

January 30, 2024