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Published decisions of the tax court appear on this website and are searchable. Basic search tips:

  • To search for a phrase, type the phrase in quotation marks. For example, type “property tax” in quotes in the search box.
  • When attempting to search for items using AND, OR, NOT, you must type those terms in upper case or they will not be recognized as operators. Please see the examples in the box below.
  • An asterisk (*) serves as a wildcard character. For example, tax* will return “taxes,” “taxed,” “taxing,” “taxation,” and so forth.

For further assistance formulating a search, please see the “Help” tab.

Some Tax Court Decisions have been appealed to the Minnesota Supreme Court. Search the Minnesota Supreme Court Decisions for appellate opinions.

This website does not provide information if a decision has been reversed or superseded by a change in the law. Users are responsible to determine the current status of a decision obtained from this website before citing it as legal authority.

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