Legal Opinion
Kmart Corp. v. County of Clay
Supreme Court of Minnesota
Decided March 30, 2006No. A05-590, A05-591PublishedCited by 12 opinions
1Opinion of the Court
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 appeals are identical, we address both appeals in this combined opinion. Respondent Clay County (County) filed motions to dismiss the tax…
2Cases cited5 opinions
- ILHC OF EAGAN, LLC v. County of DakotaSupreme Court of Minnesota · 2005
- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- Nielsen v. BralandSupreme Court of Minnesota · 1963
- Bond v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Carlson v. CohenSupreme Court of Minnesota · 1974
3Cited by12 opinions
- Eclipse Architectural Group, Inc. v. LamSupreme Court of Minnesota · 2012
- In re Application of Skyline Materials, Ltd.Supreme Court of Minnesota · 2013
- Cox v. Mid-Minnesota Mut. Ins. Co.Supreme Court of Minnesota · 2018
- Soyka v. Commissioner of RevenueSupreme Court of Minnesota · 2013
- Douglas Drews v. Federal National Mortgage AssociationCourt of Appeals of Minnesota · 2014
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