KMART CORP. v. COUNTY OF STEARNS

No. A05-442.

710 N.W.2d 761 (2006)

KMART CORPORATION, Relator, v. COUNTY OF STEARNS, Respondent.

Supreme Court of Minnesota.

Rehearing Denied March 27, 2006.


Attorney(s) appearing for the Case

Thomas R. Wilhelmy, Laurie J. Miller, Fredrikson & Byron, Minneapolis, MN, for Relator.

Gerald W. Von Korff, Creig L. Andreasen, Rinke-Noonan, St. Cloud, MN, for Respondent.

John R. Kingrey, Minnesota County Attorneys Association, St. Paul, MN, for Amicus Curiae.

Considered and decided by the court en banc without oral argument.


OPINION

HANSON, Justice.

This property tax appeal raises two issues. The first is whether Minn.Stat. § 278.05, subd. 6(a) (2002),1 known as the "60-day rule," requires a taxpayer to provide the county with information on tenant-paid real estate expenses (specifically property taxes, utilities, insurance, and maintenance and repair expenses) within 60 days of filing a chapter 278 petition. The tax court interpreted the statute...

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