Expedited Civil Actions in Iowa

DIFFERENTIATED CASE MANAGEMENT PILOT PROGRAM

Address of Attorney (List your address if you are not represented by an attorney):

Telephone Number:

v.

1. Plaintiff is the taxpayer of the property shown on the local property tax case information statement(s) attached to the FACE of the complaint.

2. Plaintiff contests the action of the County Board of Taxation with respect to the assessment(s), or the assessment(s) if a direct appeal, on the ground that the assessment(s) is/are in excess of the true or assessable value of the property.

3. This complaint pertains to separately assessed parcel(s). (If the assessment of more than one separately assessed parcel is contested, each will be considered as a separate count of this complaint, and each must be shown on a separate local property tax case information statement attached to this complaint, except for condominium units. See note 2).

4. Are any prior years pending in the Tax Court for the same property? If yes, list assessment year(s).

5. Additional allegations, if any, are set forth in the attached Rider.

WHEREFORE, Plaintiff demands judgment reducing the said assessment(s) to the correct assessable value of the said property and such other relief as may be appropriate.

NOTE:

1. The use of this printed complaint form is optional. If another form is used, it must set forth the caption "DIFFERENTIATED CASE MANAGEMENT PILOT PROGRAM”. It must also set forth the claim for relief and the facts on which the claim is based. The form of the complaint shall conform to the rules of court. The wording in this sample form may be modified to conform to the claim made and relief sought in a particular case. However, the applicable Local Property Tax Case Information Schedule (CIS-LP) must be attached to the FACE of the complaint.

2. If the complaint contests the assessments of condominium units, the complaint will consist of the following: a single case information statement (not one for each separate condominium unit), to which is attached the condominium schedule in the form required by the Court, both of which shall be attached to the FACE of the complaint.

3. A real property tax assessment complaint for review of the action of the County Board of Taxation must be received in the Tax Court Management Office within the 45 day time period provided by the rules of court, together with the proof of service as required and with the correct filing fee. If the assessment exceeds $750,000 and if the complaint is for direct review of the assessment by the Tax Court, the complaint must be received in the Office of the Administrator of the Tax Court on or before April 1 of the tax year.

4. If the complaint seeks review of the judgment of the county board of taxation, the proper defendant is the municipality, not the county board of taxation or the municipal assessor.

5. If the complaint is a direct appeal to the Tax Court, a copy of the Notice of Assessment must be attached.

6. A tenant who is entitled to file a complaint to contest a local property tax assessment shall state whether the tenant has the authorization of the owner to file the complaint. The tenant shall serve a copy of the complaint on the record owner of the property in accordance with Rule 8:5-3(a)(8).

PROOF OF SERVICE

A COPY OF YOUR COMPLAINT MUST BE SERVED ON THE CLERK AND ASSESSOR OF THE TAXING DISTRICT AND THE ADMINISTRATOR OF THE COUNTY BOARD OF TAXATION.
ALL THREE MUST BE SERVED.

1. On I, the undersigned, served on the Clerk of (taxing district), or the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one out), a copy of the within complaint.

2. On I, the undersigned, served on the Assessor of (taxing district), or the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one out), a copy of the within complaint.

3. On I, the undersigned, served on the Administrator of the County Board of Taxation, or the person in charge of the office, personally OR by ordinary mail in accordance with Rule 8:5-4 (strike one out), a copy of the within complaint.

I certify that the foregoing statements made by me are true. I am aware that if any of the foregoing statements made by me are willfully false, I am subject to punishment.

Dear Taxpayer:

PLEASE BE SURE THAT YOU HAVE ENCLOSED ALL OF THE FOLLOWING DOCUMENTS:

1. CIVIL ACTION COMPLAINT FORM - Must be completely filled out and signed. NOTE - In a Tax Court complaint where the taxpayer is the plaintiff, the proper defendant is the municipality.

2. LOCAL PROPERTY TAX CASE INFORMATION STATEMENT - If your complaint includes more than one contiguous property, you must complete a separate case information statement for each property.

3. PROOF OF SERVICE - The proof of service form is sent to the Tax Court Management Office only. In this form, you certify that you delivered, personally or by ordinary mail, a copy of your complaint to the Assessor, Clerk and County Board of Taxation.

4. COPY OF THE COUNTY BOARD OF TAXATION JUDGMENT - If your complaint includes more than one contiguous property, you must attach a separate county board of taxation judgment for each separately assessed property. A separate complaint must be filed for each tax year for each separately assessed property. See R. 8:3-1(c) for exceptions. If an assessment is over $750,000, a copy of the Notice of Assessment must be attached to the complaint for each separately assessed property.

5. CORRECT FILING FEE - Be sure to enclose the correct filing fee (payable to the Tax Court of New Jersey) with the complaint. See Tax Court Rule 8:12 in the booklet entitled Rules Governing the Tax Court Differentiated Case Management Pilot Program. Your complaint will not be processed until you submit the correct filing fee.

Please note that the MANDATORY SETTLEMENT CONFERENCE REPORT is not to be filed with the complaint. Shortly after your complaint has been docketed, you will receive a Case Management Notice. The Case Management Notice will contain the docket number assigned to your complaint as well as the name of the case manager to contact should you have any questions. The notice will also contain important information about dates for completion of discovery, the anticipated month and year of your trial, and the month and year during which the Mandatory Settlement Conference is to be held. You will receive additional notice regarding the Mandatory Settlement Conference approximately nine months after the filing of your complaint. Failure to receive this notice will not relieve you of the duty to comply. You must attend the Mandatory Settlement Conference and complete the Mandatory Settlement Conference Report.

Please see the Rules Governing the Tax Court Differentiated Case Management Pilot Program for further information on the requirements for cases filed under the pilot program.