In this challenge to county’s classification of property, county moves to dismiss on the grounds that petitioner did not timely serve the county attorney as required by Minn. Stat. § 278.01, subd. 1(a). Noting that the court was without authority to grant extensions to the statutorily mandated April 30 deadline, the Tax Court granted the motion.
38-CV-21-177 Hoke v. County of Lake
In this final order, the Tax Court correct clerical errors in its earlier March 2022 order and reduced the apportionable market values for a natural gas distribution pipeline system owned by appellant.
9252-R, 9358-R CenterPoint Energy Res. Corp. v. Comm’r of Revenue
In this challenge to the estimated market value of petitioner’s property for the 2020 and 2021 assessment dates, petitioner moved to consolidate, for summary judgment, and for punitive damages. The Tax Court determined that fact issues precluded summary judgment, noting that the existence of disagreements over the relevance or weight of individual comparable sales was not only material, as it affected the ultimate determination of value, but it was the essence of property tax litigation. Motion to consolidate granted, motions for summary judgment and punitive damages denied.
69DU-CV-21-545, 69DU-CV-22-114 Gavin v. County of Saint Louis