Res Investment Co. v. County of Dakota

OPINION

PARKER, Judge.

Appellants sought a writ of mandamus, a writ of certiorari and a declaratory judgment challenging the Dakota County Board of Commissioners’ refusal to consider their applications for abatement of property taxes under Minn.Stat. § 375.192, subd. 2 (1990). The Board’s refusal was based upon its “policy” to consider abatement applications only for the current tax year. Appellants’ applications were for previous years.

The trial court denied appellants relief and determined the Board had implied authority to limit its jurisdiction to consider applications. The trial court also…