Minnesota Lawyer

13-CV-09-746 Schmieg v. County of Chisago (Chisago County)

17-CV-08-282 Sayles v. County of Cottonwood (Cottonwood County)

Where the Department of Revenue erroneously issued refunds to a business because of a human error in the processing of computer records; and the erroneous ...

The Minnesota Commissioner of Revenue does not have the authority to attribute income and assess taxes to a business on the ground that the business ...

Where a corporation owns 300 acres of farm land; and the corporation’s sole shareholder owns the adjacent 80 acres of farm land classified as Agricultural-Homestead; ...

Where a church was given keys and was regularly on the premises of property it intended to purchase beginning in April 2008, but the church ...

Where the property was previously used as a bar/restaurant and classified as commercial; the owner now seeks classification as seasonal residential recreational; and the evidence ...

Where the parties have stipulated that, considered alone, the subject property’s highest and best use is its present use as a single dwelling recreational use, ...

The Tax Court corrects a clerical error in its previous order awarding costs and disbursements.

Where the property owner filed petitions challenging estimated market values of the property for three separate years; and the Tax Court increased the estimated market ...