Connie's Top Ten Reasons Why Your Stipulation Will not be Accepted:
1.
Failure to provide justification (and/or calculations) for the reduction of the
taxable value to a figure lower than the assessed value.
2.
Failure to provide original signature(s).
3.
Failure to submit an original stipulation.
4.
Including a year in the stipulation over which the Tribunal has no jurisdiction.
5.
Failure to pay the $25 filing fee for the stipulation following issuance of a defect letter.
6.
Principal Residence/Qualified Agricultural Exemption cases:
a. Failure to provide a signature by the unit that denied the exemption.
b. Inclusion of a year not previously denied.
7.
Assessor's Stipulations (a stipulation asking the Tribunal to take jurisdiction where no case is currently pending): Failure to specify in detail the mutual
mistake and/or clerical error at issue.
8.
Failure of an agent who signs the stipulation to file an appearance.
9.
The stipulation includes the assessed and state equalized values when only
the taxable value was initially appealed.
10.
Poverty appeals: The stipulation reflects only a loss to the taxable value; a loss to a property should reflect a loss to both the state equalized and taxable
values.
Bonus:
11.
Erratum to Correct Judgment:
a.
If the Tribunal makes an error on a Consent Judgment or Opinion and Judgment, upon written notification of the error, the Tribunal will issue an
Erratum.
b.
If the parties submit incorrect information to the Tribunal on the Stipulation, then the parties must file a motion to correct the Consent
Judgment.