3.0. SR 04-29-1999 - Laserfiche WebLink

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. . . Cllhl'TER 21 Appeals to tax court Minn. Stat. ~ 271.01. The tax court is the final authority for the hearing and detennination of all questions under the property tax laws of the state, except for an appeal to the Supreme Court. The tax court has jurisdiction in cases dealing with property taxes only after the taxpayer has appealed the valuation or assessment to the town or city board of review and to the county board of equalization, except for those taxpayers whose original assessments came from the commissioner of revenue. The tax court has no jurisdiction involving an order of the state board of equalization unless a taxpayer contests the valuation of the property. Minn. Stat. ~ 271.21. The tax court must hold hearings at any place in the state so that taxpayers may appear before the court with as little inconvenience and expense to the taxpayer as possible. The small claims division of the tax court has jurisdiction in any case concerning the valuation, assessment or taxation of residential property the taxpayer has homesteaded, and of non- homesteaded property if the estimated market value is less than $100,000. The small claims division also hears cases concerning the tax laws in which the amount in controversy does not exceed $5,000, including penalties and interest. The notice that goes to the taxpayer of the assessment, detennination or order of the commissioner or the appropriate unit of government, should include written notice that the taxpayer has the right to appeal to the tax court and, if applicable, to the small claims division.