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This website does not provide information if a decision has been reversed or superseded by a change in the law.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.
Help with searching
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No, the search engine is not case-sensitive. For example, a search on "REPORT" will also return pages containing "Report" or report. A search on "deed" will also return pages containing "DEED".
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Yes, the search engine checks your search words against all of the words collected from the web site. When a word appears to be misspelled, the search engine looks at all the words it knows and offers you a word that could replace it.
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To search for a phrase, type the phrase in quotation marks. For example, type "voter registration" in quotes in the search box.
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- Boolean operators must be typed in UPPER CASE or they will not be recognized as operators.
- The Boolean operators 'OR', 'NOT', '-', and '+' may be used in your query.
- Using 'AND' is not necessary since all words are searched by default.
- The asterisk '*' can be used as a wildcard character.
| Boolean Operator |
Description |
| OR |
Use 'OR' when you require only one of the search words to appear in the results. Example: "city OR county" |
| NOT or - |
Use 'NOT' or '-' when you do not want to exclude results that contain a particular term. Examples: "economic development NOT support" or " economic development -support " |
| * |
Use '*' as a wildcard to search on all words that contain the letters you enter. You must enter a minimum of three letters plus the '*' character. Example: "employ*" would find "employ" or "employer" or "employee" |
| + |
Use '+' when you require the exact word to appear in all of the results. For multiple words, you must use put a + sign in front of each word that must be exact. Example: search on "+lipitor cholesterol" if you only want to retrieve results with the brand name "Lipitor" and the word "cholesterol", and no results with the generic synonym "Atorvastatin" |
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There are a few reasons why you could have received this message:
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Your word may be misspelled and the search engine can't find a substitute for it. For example, if you had typed in "metakare" when you meant "medicare", the search engine won't be able to recognize it.
- The information you are looking for may not be available on this website.
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- Web pages (.html, .htm, .jsp)
- Adobe Acrobat PDF (.pdf)
- Microsoft Excel (.xls)
- Microsoft PowerPoint (.ppt)
- Microsoft Word (.doc)
- Plain text (.txt)
