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BETHUNE ASSOCIATES v. COUNTY OF HENNEPIN

No. C2-84-1692.

362 N.W.2d 323 (1985)

BETHUNE ASSOCIATES, Petitioner, Respondent, v. COUNTY OF HENNEPIN, Relator.

Supreme Court of Minnesota.

February 15, 1985.

Attorney(s) appearing for the Case

Thomas L. Johnson, Hennepin County Atty., Robert T. Rudy and Charles F. Sweetland, Asst. County Attys., Minneapolis, for relator.

Lapp, Lazar, Laurie & Smith, Benjamin J. Smith and Douglas J. Shiell, Minneapolis, for respondent.

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

OPINION

YETKA, Justice.

In 1983, Bethune Associates (taxpayer) filed an objection to the 1982 property tax assessment on its 223-unit apartment building in Minneapolis. After some negotiation, Bethune and Hennepin County agreed that resolution of Bethune's claim would differ if the 1984 amendment to Minn.Stat. § 278.05, subd. 4 (1983) applied to a trial of Bethune's petition for reassessment. The tax court...

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