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LAKE SUPERIOR PAPER INDUSTRIES v. STATE

No. C0-00-598.

624 N.W.2d 254 (2001)

LAKE SUPERIOR PAPER INDUSTRIES, Relator, v. STATE of Minnesota and County of St. Louis, Respondent, v. City of Duluth, Intervenor, Respondent.

Supreme Court of Minnesota.

April 5, 2001.

Attorney(s) appearing for the Case

Robert C. Maki, Maki & Overon, Robert Asleson, City of Duluth, for respondent City of Duluth.

Michael R. Dean, St. Louis County Attorney's Office, Duluth, for respondent County of St. Louis.

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

OPINION

GILBERT, Justice.

This case involves a developer's property tax challenge of the assessor's value of a redeveloped property that was financed in part by the use of tax increment bonds pursuant to Minn.Stat. § 469.177 (1990) for the City of Duluth's (City) contribution. The developer is also challenging the validity of the assessment agreement. The tax court ruled in favor of the City on the City's...

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