THEOBALD v. COUNTY OF LAKE

No. A05-1657.

712 N.W.2d 180 (2006)

Raymond M. THEOBALD, Relator, Shirley A. Theobald, Petitioner, v. COUNTY OF LAKE, Respondent.

Supreme Court of Minnesota.

April 13, 2006.


Attorney(s) appearing for the Case

Raymond M. Theobald, pro se.

Russell H. Conrow, Lake County Attorney, Two Harbors, for respondent.

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


OPINION

MEYER, Justice.

In this appeal from the tax court, relator Raymond M. Theobald challenges the tax court's assessment of his property as 11 separate parcels, instead of as a single property for tax purposes. Relator argues that the 11-parcel assessment resulted in a higher valuation of his land, and therefore violated the statutory requirement that similar properties be assessed uniformly. See Minn.Stat. § 273.12 (2004). We affirm the...

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