04/21/03 Bd of Appeal Booklet - Laserfiche WebLink

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City of Ramsey I I i I I I I I I I I I I I I · The County Board of Appeal and Equalization follows the Local Board of Appeal and Equalization in the assessment appeals process. · Their role is to ensure equalization among individual assessment districts and classes of property. · The board meets during the Final ten working days in June. · A taxpayer must first appeal to the local board before appealing to the county board. Decisions of the County Board of Appeal and Equalization can be appealed to tax court. Minnesota Tax Court The Tax Court has statewide jurisdiction. Except for an appeal to the Supreme Court, the Tax Court shall be the sole, exclusive and final authority for the hearing and determination of all questions of law and fact arising under the tax laws of the state. There are two divisions of tax court: the small claims division and the regular division. The Small Claims Division of the Tax Court only hears appeals involving one of the following situations: · The assessor's estimated market value of the property is <$300,000 ° The entire parcel is classified as a residential homestead and the parcel contains no more than one dwelling unit. ° The entire property is classified as an agricultural homestead. ° Appeals involving the denial of a current year application for homestead classification of the property. The proceedings of the small claims division are less formal and property owners often represent themselves. There is no official record of the proceedings. Decisions made by the small claims division are final and cannot be appealed further. Small claims decisions do not set precedenL The Regular Division of the Tax Court will hear ail appeals, including those with the jurisdiction of the small claims division. Decisions made here can be appealed to a higher court. The principal office for the Tax Court is located in St. Paul. However, the Tax Court is a circuit court and can hold hearings at any other place within the state so that taxpayers may appear with as little inconvenience and expense to the taxpayer as possible. Appeals of property located in Anoka County are heard at the Anoka County Courthouse, with trials scheduled to begin on Thursdays. Three judges make up the Tax Court. Each may hear and decide cases independently. However, a case may be tried before the entire court under certain circumstances. The fee to file in tax court is $122 ($25 for the small claims division). The petitioner must file in tax court on or before April 30 of the year in which the tax is payable. 28