OPINION
PAGE, Justice.
In early 2008, relator Marlow Timberland, LLC (Marlow Timberland), purchased nearly 40,000 acres of real property located in Lake County, Minnesota, from Potlatch Corporation. Based on its belief that Lake County's property tax assessment of this land was too high, Marlow Timberland filed a tax petition in April 2008 challenging the taxes payable in 2008. Lake County moved to dismiss the 2008 petition because it included noncontiguous...
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