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IDS FINANCIAL CORP. v. COUNTY OF HENNEPIN

No. CO-93-306.

509 N.W.2d 159 (1993)

IDS FINANCIAL CORPORATION, Relator, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

December 3, 1993.

Attorney(s) appearing for the Case

Steven K. Champlin, Nancy B. Smith, Minneapolis, for relator.

Mark K. Maher, Asst. County Atty., Minneapolis, for respondent.

Heard, considered and decided by the court en banc.

TOMLJANOVICH, Justice.

In this case IDS Financial Corporation ("IDS") seeks review of a tax court order granting the motion of respondent, the County of Hennepin ("County"), for summary judgment. IDS filed a petition under Minn. Stat. § 278.01 disputing the assessed property value of an office building in which it leases space.1 We are asked to decide whether the tax court properly dismissed this petition where judgment as to the...

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