KMART CORP. v. COUNTY OF CLAY

Nos. A05-590, A05-591.

711 N.W.2d 485 (2006)

KMART CORPORATION, Relator, v. COUNTY OF CLAY, Respondent, and American Crystal Sugar Company, Relator, v. County of Clay, Respondent.

Supreme Court of Minnesota.

March 30, 2006.


Attorney(s) appearing for the Case

Thomas R. Wilhelmy, Steven J. Quam, Fredrikson & Byron, P.A., Minneapolis, MN, for Relator, Kmart Corporation.

Kenneth Kohler, Clay County Attorney, Michelle C. Winkis, Chief Assistant County Attorney, Moorhead, MN, for Respondent, County of Clay.

Myron L. Frans, Mark D. Savin, Lisa R. Pugh, Faegre & Benson, L.L.P., Minneapolis, MN, for Relator, American Crystal Sugar Company.

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


OPINION

PAGE, Justice.

In two separate appeals, relators, American Crystal Sugar Company (ACS) and Kmart Corporation (Kmart), appeal the Minnesota Tax Court's dismissals of their 2003 Clay County real property tax petitions. ACS and Kmart assert separate and distinct tax claims that were litigated separately in the tax court and separately appealed and briefed to this court. Nevertheless, because the procedural facts and legal issues presented by the two...

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