PALATIAL PROPERTIES, INC. v. COUNTY OF HENNEPIN

No. 47983.

265 N.W.2d 207 (1978)

In the Matter of Proceedings to Obtain a Fair, Just, Equitable and Reasonable Assessment of Real Estate and a Reduction of Real Estate Taxes Assessed in 1973 and 1974, Payable in 1974 and 1975, Respectively. PALATIAL PROPERTIES, INC., Respondent, v. COUNTY OF HENNEPIN, Appellant.

Supreme Court of Minnesota.

April 14, 1978.


Attorney(s) appearing for the Case

Gary W. Flakne, County Atty., Donald J. Lalor, Asst. County Atty., Minneapolis, for appellant.

Wiese & Cox and Paul G. Neimann, Minneapolis, for respondent.

Considered and decided by the court without oral argument.


PETERSON, Justice.

This appeal arises from two petitions1 filed in the district court by Palatial Properties, Inc. (Palatial), objecting to Hennepin County's property tax treatment of an apartment building which Palatial was converting into condominiums. The county reassessed the property shortly after Palatial filed a declaration of condominium ownership pursuant to the Minnesota Condominium Act, Minn.St. c. 515. The effect of the reassessment...

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