Tax Court Digest

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Property Tax

Mandatory Disclosures

Property owner challenged the assessed value of an income-producing property through a Chapter 278 property-tax petition. The county moved to dismiss after petitioner failed to provide the income and expense information required by Minn. Stat. § 278.05, subd. 6. The Tax Court held that dismissal was mandatory. The court determined that petitioner’s own filing identified the property as income producing, triggering the statutory disclosure requirements, including financial statements, rent rolls, lease information, square footage data, and projected income and expenses. Motion to dismiss granted.

62-CV-25-2725 Grave v. County of Ramsey

Property Tax

Mandatory Disclosures

County moved to dismiss Walmart’s Chapter 278 property-tax petition, arguing that Walmart failed to comply with the mandatory-disclosure requirements of Minn. Stat. § 278.05, subd. 6, applicable to income-producing property. The Tax Court denied the motion. The court held that certain occupants were not tenants on the assessment date or occupied the property under license agreements rather than leases, placing related information outside the scope of the disclosure statute. The court also rejected claims that the petitioner failed to disclose vacant space and determined that the petitioner’s submission regarding anticipated income and expenses substantially satisfied the statutory requirement for a proposed budget. Because the petitioner complied with the Mandatory Disclosure Rule, dismissal was not warranted. Motion to dismiss denied.

02-CV-24-1413 Walmart, Inc. v. County of Anoka