R 205.1240 Petitions

Rule 240

(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 of which 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. A petition shall not cover more than one assessed parcel, except as follows:

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

(b) A single petition involving personal property may cover personal property in more than 1 location if the property is assessed as 1 assessment and is located within a single assessing unit.

(c) A single petition may include both real and personal property.

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

(a) The petitioner's name and legal residence or, in the case of a corporation, its principal office or place of business.

(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) Valuation.

(B) Assessment.

(C) Taxable value.

(D) Uniformity.

(E) Exemption.

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

(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 in dispute, which shall include the following information, as applicable:

(i) In property tax appeals requiring the determination of a property's taxable value through application of a fraction, the numerator of which is the state equalized value for the current year, minus additions, and the denominator of which is the state equalized value for the immediately preceding year, minus losses, a statement indicating whether there is a dispute relative to the value of an addition or a loss.
(ii) In taxable value appeals, a statement indicating whether there is a dispute relative to the value of an addition or a loss.
(iii) 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 attached to the petition.

(e) In assessment, valuation, or exemption appeals, a statement as to whether the matter in controversy has been protested, in a timely manner, to the local board of review, 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 its authorized representative.

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

History: 1954 ACS 84, Eff. Aug. 16, 1975; 1954 ACS 101, Eff. Oct. 30, 1979; 1979 AC; 1979 ACS 8, Eff. Nov. 11, 1981; 1996 MR 4, Eff. May 2, 1996.