Kmart Corp. v. County of Becker

OPINION

BLATZ, Chief Justice.

This property tax appeal raises two issues for our consideration. The first issue concerns when a property’s status as income-producing is determined for the purposes of Minn.Stat. § 278.05, subd. 6(a) (2000), the 60-Day Rule, and the second concerns whether relator provided suffi: cient income information to the county pursuant to the 60-Day Rule. The tax court ruled that the relevant date of inquiry for whether property is income-producing is the date of assessment and that the income information the relator provided within the statutory time period was…