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  5. 578 N.W.2d 348 (1998)
 

DODDWAY INV. CO. v. COUNTY OF DAKOTA

No. C0-97-1612.

578 N.W.2d 348 (1998)

DODDWAY INVESTMENT COMPANY, RELATOR, v. COUNTY OF DAKOTA, Respondent.

Supreme Court of Minnesota.

May 7, 1998.

Attorney(s) appearing for the Case

Gerald E. Frisch, Nilva and Frisch, P.A., St. Paul, for relator.

James C. Backstrom, Dakota County Atty. by Kenneth A. Malvey, Asst. County Atty., Hastings, for respondent.

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

OPINION

GARDEBRING, Justice.

Certiorari was granted to review the decision of the tax court dismissing the relator's petition challenging the assessed value of relator's property for property tax purposes. The tax court dismissed the petition for failure of relator to provide income and expense data to the county within 60 days of filing the petition, as required by Minn.Stat. section 278.05, subd. 6(a) (1996).1 Relator argues...

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