278.02 PETITION MAY INCLUDE SEVERAL ITEMS OR PARCELS.
Such petition need not be in any particular form, but shall clearly identify the items of
personal property, or the land involved, the assessment date, and shall set forth in concise
language the claim, defense, or objection asserted. No petition shall include more than one
assessment date. Several items of personal property and several parcels of land in or upon which
the petitioner has an estate, right, title, interest, or lien may be included in the same petition, but
only if they are in the same city or town, except that contiguous property overlapping city or town
boundaries may be included in one petition.
History: (2126-2) 1935 c 300 s 2; 1989 c 324 s 24; 1992 c 511 art 4 s 15; 1993 c 375
art 3 s 33