OPINION
STRINGER, Justice.
This case concerns the appropriate interest rate applicable to property tax refunds made pursuant to Minn.Stat. § 278.08, subd. 2 (1992). The issue presented on appeal is whether the Minnesota Tax Court correctly granted summary judgment in favor of the County of Hennepin (County) on the question whether the County properly applied Minn.Stat. § 549.09 (1994) to calculate the interest due on property tax refunds. We affirm...
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