RES INV. CO. v. COUNTY OF DAKOTA

No. C7-92-1488.

494 N.W.2d 64 (1992)

RES INVESTMENT COMPANY, et al., Petitioners, Appellants, v. COUNTY OF DAKOTA, Respondent.

Court of Appeals of Minnesota.

Review Denied February 25, 1993.


Attorney(s) appearing for the Case

Thomas R. Muck, Fredrikson & Byron, P.A., Minneapolis, for appellants.

James C. Backstrom, Dakota County Atty., Andrea G. White, Asst. County Atty., Hastings, for respondent.

Considered and decided by SHORT, P.J., and PARKER and PETERSON, JJ.


OPINION

PARKER, Judge.

Appellants sought a writ of mandamus, a writ of certiorari and a declaratory judgment challenging the Dakota County Board of Commissioners' refusal to consider their applications for abatement of property taxes under Minn.Stat. § 375.192, subd. 2 (1990). The Board's refusal was based upon its "policy" to consider abatement applications only for the current tax year. Appellants' applications...

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