Minnesota statutes make the County Attorneys Office responsible for representing the taxing district in any actions presented in the Minnesota Tax Court pertaining to real property located in the County. This responsibility extends to property located in municipalities. Tax court petitions pertaining to real property taxes are filed each year claiming that property has in some manner been inappropriately assessed. These claims can be based upon valuation, equalization, discrimination, classification, or whether the property should be exempt from taxation. The duty of the County Attorneys Office is not to defend original assessments but to see that properties are correctly assessed according to Minnesota statutes and the value of the property.
