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IN RE REAL PROP. TAXES FOR 1985 ASSESS.

No. CX-86-1573.

410 N.W.2d 321 (1987)

In re OBJECTIONS AND DEFENSES TO REAL PROPERTY TAXES FOR THE 1985 ASSESSMENT. REGENCY CONDOMINIUM ASSOCIATION, Petitioner-Relator, v. STATE of Minnesota, COUNTY OF RAMSEY, Respondent-Respondent.

Supreme Court of Minnesota.

August 14, 1987.

Attorney(s) appearing for the Case

John M. Gendler, Douglas J. Shiell, Minneapolis, for Regency Condo. Ass'n.

Tom Foley, County Atty., David MacMillan, Asst. County Atty., St. Paul, for Ramsey County.

Considered and decided by the court en banc.

OPINION

COYNE, Justice.

We review on certiorari the decision of the tax court declaring that petitioner Regency Condominium Association lacks standing to bring a single action to determine the validity of its claim that the Regency, a condominium which comprises 94 units, has been unfairly, inequitably, and unequally assessed at a valuation greater than its real value. We reverse.

A condominium is real estate, portions of which are designated as...

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