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Tax Court

Amendment of Petition

Where petitioner moves for leave to amend its real property tax petitions to add additional constitutional claims; the motion is timely in that no deadline ...

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60 Day Rule

Where petitioner challenges the assessment for a retail store; petitioner provided a 1993 lease and in a cover letter stated that there had been no ...

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Residence; Valuation

Where petitioner purchased a two-room house located in Browerville in 2005 for $20,000; petitioner is constructing an addition, which was 31 percent complete on the ...

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