Tax Court Digest: Aug. 2, 2023

Minnesota Lawyer//August 3, 2023

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Minnesota Lawyer//August 3, 2023

Property Tax

Experts

In this property tax dispute, county moved to exclude any appraisal testimony from petitioner’s expert appraisers on the ground that petitioner did not timely identify the appraisers in accordance with the scheduling order. Although petitioner acknowledged that its notice was served approximately three weeks late, it explained that this was due to a calendaring error and argued that exclusion was an extreme and unwarranted remedy where trial was still months away. Noting that county suffered no prejudice and still had approximately 7 ½ months before trial, the Tax Court denied the county’s motion.

07-CV-22-1402 MinnStar Bank, N.A. v. County of Blue Earth