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Tax Court Digest: May 4, 2022

Property Taxation

Income Producing

These cases involved the market value of petitioner’s three-building office campus in Fridley.  The County moved to dismiss the petitions arguing that third-party operation of a cafeteria and ground floor convenience store rendered the campus “income producing,” and that petitioner failed to timely disclose occupancy, income, and expense information as required by Minn. Stat. § 278.05, subd. 6(a).  The Tax Court denied the motion, finding that neither profit-sharing nor the various bonus payments were intended as a charge by petitioner for the use of its real property, that neither profit sharing nor the bonus payments constituted income to the subject property, and thus concluding that the agreements did not render the subject property income-producing. Motion denied.

02-CV-20-1935, 02-CV-21-1526 Medtronic, Inc. v. County of Anoka


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