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COVID-19 Tax Court Petition Information


In an effort to limit the spread of COVID-19, St. Louis County will accept service of Tax Court petitions by email (preferred) or mail.

Emailed petitions shall be directed to:


Mailed petitions shall be sent to:

St. Louis County Auditor
100 N. 5th Ave. W. #214
Duluth, MN 55802

Petitions must include an admissions of service page (already included as page 2 of Minnesota Tax Court Form 7). County staff in the Assessor’s, Attorney’s and Auditor’s offices will acknowledge service by signing this page.

After all signatures have been applied, the County will email the petition and proof of service to the petitioner. The County will work to return petitions with the completed proof of service the same day they are received. If no email is provided, the petition and proof of service will be returned by mail.

It is the responsibility of the petitioner to timely file the petition with proof of service with the district court. Updates on the status of the district court can be found on the Minnesota Judicial Branch website. More information about the filing process may be found on the Minnesota Tax Court website