NAGARAJA v. COMMISSIONER OF REVENUE

No. C1-83-572.

352 N.W.2d 373 (1984)

Kakambi NAGARAJA, et al., Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

Rehearing Denied August 30, 1984.


Attorney(s) appearing for the Case

Kathryn J. Sedo, Minneapolis, for relators.

Hubert H. Humphrey, III, Atty. Gen., Thomas K. Overton, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

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


AMDAHL, Chief Justice.

This case requires us to construe the Property Tax Refund Act, Minn.Stat. §§ 290A.01-.23 (1982 & 1983 Supp.). More specifically, we must determine whether the Tax Court erred in holding that relators are not "claimants" under Minn.Stat. § 290A.03, subd. 8 (1982 & 1983 Supp.).

Relators were denied property tax refunds under chapter 290A of the Minnesota Statutes, the Property Tax Refund (Act), for the tax year 1979...

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