Tax Court Digest: July 12, 2023

Minnesota Lawyer//July 13, 2023

Minnesota Lawyer//July 13, 2023

Property Tax

Unrecorded Conveyances

In this challenge to the valuation of the River Hills Mall in Mankato, the county sought a determination as to whether an agreement between the county and the subject property’s previous owner precluded petitioner, its current owner, from contesting much of the subject property’s assessed value. Petitioner largely opposed the motion, arguing the agreement did not bind it. Petitioner did, however, recognize that one petitioned parcel should be dismissed as a final judgment was entered on that parcel. Noting that the agreement between previous owner and county was not recorded, which would have put petitioner on constructive notice, the Tax Court agreed with petitioner. Motion granted in part and denied in part.

07-CV-21-3617 River Hills Mall Realty LLC v. County of Blue Earth