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Tax Court Digest: Sept. 29, 2021

Property Taxation

Discovery

This case involves the market value of a North Loop Minneapolis property.  After the County served petitioner with written discovery and filed a motion to compel, petitioner filed a motion for protective order.  The court granted in part and denied in part the County’s motion to compel and granted petitioner’s motion for protective order.  The court subsequently granted the County leave to file a motion for reconsideration concerning the scope of the protective order, but ultimately denied that motion. In this ruling, petitioner requested expenses, including attorney fees, incurred in connection with the County’s motion to compel, its own motion for protective order, and the County’s motion for reconsideration.  The Tax Court concluded that petitioner’s request for expenses, including attorney fees, incurred in connection with its opposition to the County’s motion for reconsideration was granted in the amount of $3,437.81, but that petitioner’s request for expenses was denied in all other respects.

27-CV-19-6987 LPF N. Loop Investors LLP v. County of Hennepin


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