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KMART CORP. v. COUNTY OF ST. LOUIS

Nos. C7-01-446, C9-01-447, C0-01-448.

639 N.W.2d 866 (2002)

KMART CORPORATION, Relator, v. COUNTY OF ST. LOUIS, Respondent.

Supreme Court of Minnesota.

February 28, 2002.

Attorney(s) appearing for the Case

Thomas R. Wilhelmy, Laurie J. Miller, Minneapolis, Relator's Attorney(s).

Alan L. Mitchell, St. Louis County Attorney, Barbara A. Russ, Michael R. Dean, Duluth, Respondent's Attorney(s).

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

BLATZ, Chief Justice.

OPINION

This consolidated property tax appeal raises the question of the sufficiency of income information relator provided pursuant to Minn.Stat. § 278.05, subd. 6(a) (2000), the 60-Day Rule. The tax court ruled that the income information provided within the statutory deadline was insufficient and dismissed relator's chapter 278 petitions for failure to comply with the statute. We affirm.

Relator Kmart Corporation filed...

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