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SHANKLIN v. COUNTY OF ST. LOUIS

No. 51691.

308 N.W.2d 716 (1981)

Chester M. SHANKLIN, et al., Respondents, v. COUNTY OF ST. LOUIS, Relator.

Supreme Court of Minnesota.

Rehearing Denied September 2, 1981.

Attorney(s) appearing for the Case

Alan L. Mitchell, County Atty., Duluth, for relator.

Dennis D. Daly, St. Paul, for respondents.

Heard, considered, and decided by the court en banc.

SHERAN, Chief Justice.

This appeal presents the issue whether Minn.Stat. § 272.68 (1980), which relieves a property owner from paying property taxes on a parcel after the filing of a petition in condemnation by the state or a political subdivision of the state, is applicable to condemnation proceedings instituted by the federal government. We find that it is not. Accordingly, we reverse the decision of the tax court.

The five respondents are all owners...

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