Thunderbird Motel Corporation v. County of Hennepin

Otis, Justice.

This proceeding has been brought by petitioner taxpayer under Minn. St. c. 278, seeking a review of property taxes due in the year 1969, on the ground the property was unfairly assessed at greater than its full and true value. Because petitioner neglected to pay until December 15, 1969, the second installment due November 1, 1969, the proceedings were automatically dismissed under § 278.03. Thereupon, petitioner sought and secured from *240the district court an order vacating the dismissal, from which order the county appeals. We affirm.

Were this an ordinary civil action there is…