Legal Opinion

Beuning Family LP v. County of Stearns

Supreme Court of Minnesota

Decided July 25, 2012No. Nos. A11-1479, A11-1480PublishedCited by 6 opinions

1Opinion of the Court

OPINION

MEYER, Justice.

The threshold issue in each of these cases is our jurisdiction to review by cer-tiorari an interlocutory decision of the tax court. We conclude that we lack jurisdiction in each case and therefore dismiss the writs of certiorari.

Respondent Beuning Family Limited Partnership (Beuning) is a part-owner of 8.92 acres of unimproved vacant land in LeSauk Township in Stearns County (the County). Before 2008, the County classified the property as residential nonhome-stead for tax purposes, in accordance with its zoning. With the January 2008 assessment, the County changed the…

2Cases cited12 opinions

  1. Myers v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1938
  2. Port of Boston Marine Terminal Assn. v. Rederiaktiebolaget TransatlanticSupreme Court of the United States · 1970
  3. Youngstown Mines Corp. v. ProutSupreme Court of Minnesota · 1963
  4. Plano Manufacturing Co. v. KaufertSupreme Court of Minnesota · 1902
  5. Brookfield Trade Center, Inc. v. County of RamseySupreme Court of Minnesota · 2000

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3Cited by6 opinions

  1. Schober v. Commissioner of RevenueSupreme Court of Minnesota · 2013
  2. Metropolitan Sheet Metal Journeyman & Apprentice Training Trust Fund v. County of RamseySupreme Court of Minnesota · 2013
  3. Guardian Energy, LLC v. Cnty. of WasecaSupreme Court of Minnesota · 2019
  4. County of Hennepin Relator, vs. Hollydale Land LLC, RespondentSupreme Court of Minnesota · 2025
  5. Harbaugh v. Commissioner of RevenueSupreme Court of Minnesota · 2013

1 more not listed; retrieve them via the Exa API.

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