Tax Court Digest: April 24, 2019

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TAX COURT

Property Taxation

Challenges

Petitioners challenged the valuation of their property for taxation purposes, but failed to pay the property taxes resulting from the contested assessment or avail themselves of the provision of Minn. Stat. § 278.03 allowing continued prosecution of a property tax petition without payment of the full amount required by statute, resulting in automatic dismissal. Petitioners sought rehearing. The Tax Court denied rehearing, noting that the it did not actually make a decision in this matter and that the court had no record of petitioners having applied for permission to continue prosecution of their petition without payment.

27-CV-18-7379 Johnson v. County of Hennepin

Property Taxation

Timely Challenges

In February, the Tax Court granted the motion of respondent county to dismiss the property tax petition filed by petitioners as untimely filed and served. Petitioners sought rehearing, but filed their motion 14 days after the 15-day deadline. The Tax Court denied their motion.

27-CV-17-7309 Johnson v. County of Hennepin

Property Taxation

Disclosure Requirements

Petitioner, which operates rental car facilities under several brands at the Minneapolis-St. Paul International Airport, challenged the assessed value as of 2016 of the premises it leases from the Metropolitan Airports Commission.  County moved to dismiss the petition on the ground that petitioner failed to comply with the disclosure requirements of Minn. Stat. § 278.05, subd. 6.  Noting that petitioner’s arguments amounted to little more than an assertion that the county had not been prejudiced by petitioner’s failure to comply with Minn. Stat. §278.05, subd. 6, and that the Minnesota Supreme Court long ago dismissed such arguments, the Tax Court granted county’s motion to dismiss the petition.

27-CV-17-04683 Avis Budget Car Rental LLC v. County of Hennepin  

Property Valuation

Disclosure Requirements

Petitioner, which operates rental car facilities under several brands at the Minneapolis-St. Paul International Airport, challenged the assessed value as of 2016 of the premises it leases from the Metropolitan Airports Commission.  County moved to dismiss the petition on the ground that petitioner failed to comply with the disclosure requirements of Minn. Stat. § 278.05, subd. 6.  Noting that petitioner’s arguments amounted to little more than an assertion that the county had not been prejudiced by petitioner’s failure to comply with Minn. Stat. §278.05, subd. 6, and that the Minnesota Supreme Court long ago dismissed such arguments, the Tax Court granted county’s motion to dismiss the petition.

27-CV-17-04682 Enterprise Leasing Co. of Minn. v. County of Hennepin