State ex rel. Spannaus v. King Properties, Inc.

OPINION

WOZNIAK, Judge.

This is an appeal from the trial court’s order that the State of Minnesota is required to pay First National Bank of Duluth (Norwest) $10,088.12 plus interest as reimbursement for taxes paid to Saint Louis County by Norwest. We affirm.

FACTS

The Minnesota Department of Transportation (Mn/DOT) commenced an eminent domain proceeding in 1982 in Duluth. Par-*85eel 90 therein was owned by a trust, with Norwest as trustee, and occupied by Goodyear Tire and Rubber Company. The eminent domain award was signed on December 8, 1982. An amended report on Parcel 90 was filed December 21,…