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STOLTZMANN v. COUNTY OF RAMSEY

No. 46488.

251 N.W.2d 130 (1977)

In re Matter of the Petition of Allen H. STOLTZMANN, petitioner, Appellant, v. COUNTY OF RAMSEY, Respondent, State of Minnesota, Respondent.

Supreme Court of Minnesota.

February 18, 1977.

Attorney(s) appearing for the Case

William A. Stoltzmann, Minneapolis, for appellant.

William B. Randall, County Atty., Thomas M. Quayle and Steven C. DeCoster, Asst. County Attys., St. Paul, for County.

Warren Spannaus, Atty. Gen., Thomas E. Schmidt, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for State.

Considered and decided by the court en banc.

MacLAUGHLIN, Justice.

This is an appeal from a judgment of the district court refusing to change the assessment valuation of petitioner's real property, and awarding judgment to the County of Ramsey for the unpaid portion of the original amount of the 1973 real estate taxes on petitioner's property. The petitioner had claimed that the valuation of his property for the year 1973 should be reduced, with a resulting decrease in real estate taxes, because of a fire which...

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