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BETHKE v. COUNTY OF BROWN

No. 44569.

223 N.W.2d 757 (1974)

In re Taxes for the Year 1971, Levied and Assessed upon Real Estate of Marlys R. Bethke, et al., County of Brown, Minnesota. Marlys BETHKE, et al., Respondents, v. COUNTY OF BROWN, Appellant, City of New Ulm, Appellant, Independent School District No. 88, Defendant.

Supreme Court of Minnesota.

October 18, 1974.

Attorney(s) appearing for the Case

Robert J. Berens, County Atty., R. T. Rodenberg, Asst. County Atty., New Ulm, for County of Brown.

Terence M. Dempsey, City Atty., New Ulm, for City of New Ulm.

Heinen & Christian and W. L. Heinen, LeCenter, for respondents.

Heard before PETERSON, KELLY, and TODD, JJ., and considered and decided by the court en banc.

TODD, Justice.

The County of Brown and city of New Ulm appeal from a decision of the trial court determining that the assessment procedures by which the real estate taxes payable in 1971 in the city of New Ulm were determined were null and void and of no effect. Respondents, by notice of review, appeal the determination of the trial court that the holding in this case was not applicable to the real estate taxes payable in 1972. We affirm.

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