Minnesota Lawyer

Where petitioner received notice of the change in its property’s classification in 2008; and in a petition filed on May 19, 2009 regarding taxes payable ...

Where a nonprofit corporation petitioned to change its property tax status from non-exempt to exempt, the Tax Court concludes that the 60 Day Rule does ...

Where petitioner raised for the first time in its post-trial reply brief an objection to the admissibility of the expert testimony of an assessor from ...

Where petitioner was at his property in Mountain Lake for two weeks in January 2007 and two weeks in May 2007; during the remaining portion ...

Where the 4.6 acre property is improved with a one-story multi-tenant office/warehouse facility completed in 1997; the property is located in a metropolitan suburb and ...

Where petitioner owns 10.43 acres of lakefront property zoned rural residential; petitioner challenged the estimated market value after the county passed a zoning ordinance under ...

Where petitioner sells and installs floor coverings; and the commissioner ordered that petitioner pay sales tax on floor coverings purchased by petitioner from its suppliers ...

Where the commissioner’s orders holding appellant personally liable for a corporation’s withholding tax liability were issued between April 2003 and January 2007; and appellant did ...

Using an income approach, the subject property’s value on Jan. 2, 2005 was $13, 200,000.00. Its highest and best use is as a single-tenant office ...

Where the commissioner issued a Notice of Determination on Appeal, upholding its audit finding that a steel fabricating company was required to pay sales tax ...