Section 792.10227. Petitions.

(1) A petition shall contain a statement of facts, without repetition, upon which the petitioner relies in making its claim for relief. The statement shall be made in separately designated paragraphs. The contents of each paragraph shall be limited, as far as practicable, to a statement of a single fact. Each claim shall be stated separately when separation facilitates the clear presentation of the matters set forth. See also R 792.10221.

(2)    A petition shall not cover more than 1 assessed parcel of real property, except as follows:

(a)     A single petition involving real property may cover more than 1 assessed parcel of real property if the real property is contiguous and within a single assessing unit.

(b)    A single petition involving personal property may cover more than 1 assessed parcel of personal property located on the same real property parcel within a single assessing unit.

(c)      A single petition involving personal property may cover personal property located on different real property parcels if the property is assessed as 1 assessment and is located within a single assessing unit.

(d)    A single petition may include both real and personal property, if the personal property is located on the real property parcel or parcels at issue within a single assessing unit.

(3)   Each petition shall contain all of the following information:

(a)    The petitioner’s name, legal residence or, in the case of a corporation, its principal office or place of business, mailing address, if different than the address for the legal residence or principal place of business, e-mail address, and telephone number.

(b)    The name of the opposing party or parties.

(c)     A description of the matter in controversy, including the type of tax, the year or years involved, and, in a property tax appeal, all of the following information:

(i)     The present use of the property, the use for which the property was designed, and the classification of property.

(ii)    Whether the matter involves any of the following:

(A)  True cash value.

(B)  Taxable value.

(C)  Uniformity.

(D)  Exemption.

(E)  Classification.

(F)   A combination of the areas specified in subparagraphs (A) to (E) of this paragraph.

(G)  Special assessment.

(H)  Non-property taxes, interest, and penalties.

(iii)     For multifamily residential property, whether the property is subject to governmental regulatory agreements and a subsidy and the type of subsidy involved.

(d)    A statement of the amount or amounts in dispute, which shall include the following, as applicable:

(i)    In taxable value contested cases, a statement indicating whether there is a dispute relative to the value of an addition or a loss.

(ii)    In non-property tax appeals, a statement of the portion of the tax admitted to be correct, if any, and a copy of the assessment or other notice being appealed attached to the petition.

(e)      In true cash value, taxable value, uniformity, exemption, classification, or special assessment contested cases, a statement as to whether the matter in controversy has been protested, the date of the protest and, if applicable, the date of receipt of the disputed tax bill.

(f)     A clear and concise statement of the facts upon which the petitioner relies, except for facts that the opposing party has the burden of proving.

(g)    The relief sought.

(h)    The signature of the petitioner or petitioner’s attorney or authorized representative.

(4)    In equalization, allocation, and apportionment contested cases, the petition shall be sworn to and be in compliance with applicable statutes.

History: 2013 AACS; 2015 MR 1, Eff. Jan. 15, 2015.