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COUNTY OF HENNEPIN v. DECATHLON ATHLETIC CLUB, INC.

No. C5-96-1529.

559 N.W.2d 108 (1997)

COUNTY OF HENNEPIN, Respondent, v. DECATHLON ATHLETIC CLUB, INC., Relator.

Supreme Court of Minnesota.

March 6, 1997.

Attorney(s) appearing for the Case

Larry D. Martin, Daniel W. Voss, Larkin, Hoffman, Daly & Lindgren, Ltd., Bloomington, for Relator.

Marilyn J. Maloney, Assistant County Attorney, Office of Hennepin County Attorney, Minneapolis, for Respondent.

Considered and decided by the court en banc without oral argument.

OPINION

PAGE, Justice.

Relator Decathlon Athletic Club, Inc. ("Decathlon") filed a petition under Minn.Stat. § 278.01 (1996),1 disputing the January 2, 1993, estimated market value for taxes payable in 1994 on two parcels of property located in Hennepin County. Respondent Hennepin County ("County") moved for summary judgment2 seeking dismissal of the petition, contending that the assessed market...

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