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Tax Court Digest: Feb. 22, 2023

Property Tax

Costs

In this property valuation dispute, petitioner moved for costs and disbursements after the Tax Court entered a stipulated order decreasing the assessed value of the subject property. The Tax Court denied the petition, noting, as each party put the other to some motion practice before reaching a voluntary settlement, it could not conclude that petitioner was a prevailing party. Motion denied.

52-CV-21-16 St. Peter Hosp. v. County of Nicollet

 

 

Property Tax

Timeliness

Petitioner filed a property tax petition on March 26, 2022, for taxes payable in 2020.   The petition did not include any attachments nor did it identify the property that is the subject of the petition.  The petition alleged only that the special assessment does not apply.   The County moved to dismiss this petition on the ground that petitioner did not timely file the petition or serve the County. Petitioner did not respond to the County’s motion, nor did she appear at the motion hearing. The Tax Court granted the motion.

27-CV-22-4159 Ahmed v. Hennepin Cty.


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