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HARRIS v. COUNTY OF HENNEPIN

No. A03-1108.

679 N.W.2d 728 (2004)

James S. HARRIS, III, Respondent, v. COUNTY OF HENNEPIN, Relator.

Supreme Court of Minnesota.

May 27, 2004.

Attorney(s) appearing for the Case

Amy Klobuchar, Hennepin County Attorney, Robert A. Burck, Assistant County Attorney, Minneapolis, MN, for Relator.

Thomas R. Wilhelmy, Laurie J. Miller, Joseph G. Springer, Fredrickson & Byron, P.A., Minneapolis, MN, for Respondent.

Mike Hatch, Attorney General, James W. Neher, Asst. Attorney General, St. Paul, MN, for amicus Commissioner of Revenue.

Heard, considered, and decided by the court en banc.

OPINION

MEYER, Justice.

This case presents the question of whether property tax relief under Minnesota's equalization relief statute should be calculated based on a property's actual market value or its limited market value. The Minnesota Tax Court concluded that equalization relief is based on a property's limited market value. We reverse.

The legislature has provided various mechanisms to alleviate the property tax burdens on certain classes of...

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