The Commissioner of Revenue moved to dismiss taxpayers’ appeal from changes to their individual income tax and property tax refund liability. Noting that the appeal was filed more than three months past the 60-day deadline, the Tax Court concluded that it lacked jurisdiction to hear it. Motion granted.
9497-R Griffin v. Comm’r of Revenue
In this case in which petitioner contested the assessment of its income-producing property, county moved to dismiss this property tax case on the ground that petitioner failed to timely disclose income and expense information as required by Minn. Stat. § 278.05, subd. 6(a). The Tax Court concluded that, because petitioner failed to provide complete information pursuant to the Mandatory Disclosure Rule, its petition was dismissed. Motion granted.
55-CV-21-2380 Lupient Rochester Props., LLC v. County of Olmsted