Minnesota Statutes

Minn. Stat. § 278.02 (2026)

Petition May Include Several Items Or Parcels

✓ current as of May 2026

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Such petition need not be in any particular form, but shall clearly identify the items of personal property, or the land involved, the assessment date, and shall set forth in concise language the claim, defense, or objection asserted. No petition shall include more than one assessment date. Several items of personal property and several parcels of land in or upon which the petitioner has an estate, right, title, interest, or lien may be included in the same petition, but only if they are in the same city or town, except that contiguous property overlapping city or town boundaries may be included in one petition.

Notes of Decisions

Cited in 9 cases (2 in the last 5 years), 1945–2026 · leading case: Odunlade v. City of Minneapolis, 823 N.W.2d 638 (Minn. 2012).

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Odunlade v. City of Minneapolis, 823 N.W.2d 638 (Minn. 2012). · cites it 42× “Further, relators note that Minn.Stat. § 278.02 expressly allows for the filing of a petition concerning multiple parcels of land.”

Federated Retail Holdings, Inc. v. Cnty. of Ramsey, 820 N.W.2d 553 (Minn. 2012). · cites it 10× “Minn.Stat. § 278.02 (stating that a property tax petition must “clearly identify the .”

Marlow Timberland, LLC v. Cnty. of Lake, 800 N.W.2d 637 (Minn. 2011). · cites it 6× “Lake County moved to dismiss the 2008 petition because it included noncontiguous parcels from multiple jurisdictions in violation of Minn.Stat. § 278.02 (2010). Mar-low Timberland later filed tax petitions challenging the taxes payable in 2009 and 2010, which were subsequently…”

Regency Condo. Ass'n v. State, 410 N.W.2d 321 (Minn. 1987). · cites it 4× “Minn.Stat. § 278.02 sets out the circumstances in which a petition may include more than one parcel: “Several parcels of land in or upon which the petitioner has an estate, right, title, interest, or lien may be included in the same petition.”

OCC, LLC v. Cnty. of Hennepin (In re OCC, LLC), 917 N.W.2d 86 (Minn. 2018). · cites it 2× “See Minn. Stat. § 278.02 (2016) (explaining that each petition challenging a tax assessment must be limited to a single assessment date).”

Metro. Sheet Metal Journeyman & Apprentice Training Trust Fund v. Cnty. of Ramsey, 832 N.W.2d 844 (Minn. 2013). · cites it 2× “The tax court also relied on Minn.Stat. § 278.02, which provides that “[n]o petition *847 shall include more than one assessment date.”

Fairmont Cmty. Hosp. Assn. Inc. v. State, 21 N.W.2d 243 (Minn. 1945). · cites it 3× “” Section 278.02 (§ 2126-2) provides: “Such petition need not be in any particular form, but shall clearly identify the land involved and shall set forth in- concise language the claim, defense, or objection asserted.”

Cnty. of Hennepin Relator, vs. Hollydale Land LLC, Respondent (Minn. 2025). · cites it 2× “Minn. Stat. § 278.02 (2024). Hennepin County contends that in cases brought under § 278.”

Theodore Lockhart, Sr., Relator v. Hennepin Cnty. (Minn. 2026). · cites it 2× “1(c) (statute of limitations); Minn. Stat. § 278.02 (limitation to one assessment date in petition).”

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