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City of Centerville <br /> 0 Their role is to ensure equalization among individual assessment districts and classes of <br /> property. <br /> 0 The board meets during the Final ten working days in June. In 2013 it will commence on <br /> June 16t'at 6:00 pm. <br /> 0 A taxpayer must first appeal to the local board before appealing to the county board. <br /> Decisions of the County Board of Appeal and Equalization can be appealed to tax court. <br /> Minnesota Tax Court <br /> The Tax Court has statewide jurisdiction. Except for an appeal to the Supreme Court, the Tax <br /> Court shall be the sole, exclusive and final authority for the hearing and determination of all <br /> questions of law and fact arising under the tax laws of the state. There are two divisions of tax <br /> court: the small claims division and the regular division. <br /> The Small Claims Division of the Tax Court only hears appeals involving one of the following <br /> situations: <br /> • The assessor's estimated market value of the property is<$300,000 <br /> • The entire parcel is classified as a residential homestead and the parcel contains no more <br /> than one dwelling unit. <br /> • The entire property is classified as an agricultural homestead. <br /> • Appeals involving the denial of a current year application for homestead classification of the <br /> property. <br /> The proceedings of the small claims division are less formal and property owners often <br /> represent themselves. There is no official record of the proceedings. Decisions made by the <br /> small claims division are final and cannot be appealed further. Small claims decisions do not set <br /> precedent. <br /> The Regular Division of the Tax Court will hear all appeals, including those within the jurisdiction <br /> of the small claims division. Decisions made here can be appealed to a higher court. <br /> The principal office for the Tax Court is located in St. Paul. However, the Tax Court is a circuit <br /> court and can hold hearings at any other place within the state so that taxpayers may appear <br /> with as little inconvenience and expense to the taxpayer as possible. Appeals of property <br /> located in Anoka County are heard at the Anoka County Courthouse,with trials scheduled to <br /> begin on Thursdays. Three judges make up the Tax Court. Each may hear and decide cases <br /> independently. However, a case may be tried before the entire court under certain <br /> circumstances. <br /> The petitioner must file in tax court on or before April 30 of the year in which the tax is payable. <br /> 21 19 <br />