Minnesota Property Tax Assessment Suit Moves to District Court

A real property owner’s tax assessment challenge will be transferred to a state district court, after the Minnesota Tax Court said it lacks jurisdiction over special assessment challenges.

Althought the tax court isn’t authorized to rule on special assessment challenges, Chief Judge Jane N. Bowman on Monday rejected Big Stone County’s motion to dismiss, and instead transferred the case to Minnesota’s Eighth Judicial District Court.

Petitioner Thomas Oakes raised an equalization claim, which alleged that there are valuation discrepancies between the disputed property and comparable ones. He also challenged a special assessment.

The Tax Court does have jurisdiction over the ...