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Anoka County City of Lino Lakes <br />5 <br /> <br />The Regular Division of the Tax Court will hear all appeals, including those with the jurisdiction of the <br />small claims division. Decisions made here can be appealed to a higher court. <br /> <br />The principal office for the Tax Court is in St. Paul. However, the Tax Court is a circuit court and can hold <br />hearings at any other place within the state so that taxpayers may appear with as little inconvenience and <br />expense to the taxpayer as possible. Appeals of property located in Anoka County are heard at the Anoka <br />County Courthouse. Three judges make up the Tax Court. Each may hear and decide cases independently. <br />However, a case may be tried before the entire court under certain circumstances. <br /> <br />The petitioner must file in tax court on or before April 30 of the year in which the tax is payable. <br /> <br />