Minnesota Lawyer
This case concerned the market value of an improved parcel of property in Todd County. The Tax Court previously reduced the assessor’s estimated market value for the property from $397,400 to $304,000. Petitioners subsequently filed an affidavit and supporting documentation requesting costs and disbursements, which the County opposed. The Tax Court noted that, because it decreased the assessor’s value for the subject property, it had discretion to grant petitioners’ motion for costs and disbursements. The Tax Court exercised its discretion to grant petitioners’ request.
77-CV-10-465 Beck v. County of Todd
