Kmart Corp. v. County of Douglas

OPINION

BLATZ, Chief Justice.

This property tax appeal raises the question of the sufficiency of income information relator provided pursuant to Minn. Stat. § 278.05, subd. 6(a) (2000), the 60-Day Rule. The tax court ruled that the income information provided within the 60-day deadline was insufficient and dismissed relator’s chapter 278 petition for failure to comply with the statute. Because the tax court did not err in applying the clear language of the 60-Day Rule to the undisputed facts, we affirm.

Relator Kmart Corporation leases space for and operates a retail store in a shopping center…