Wegener v. Commissioner of Revenue

COYNE, Justice.

We review on certiorari a decision of the tax court denying the claim of relators Richard J. and Deborah Wegener for a property tax refund of $12,010 pursuant to Minn.Stat. § 290A.04, subd. 2h(a) (1990). We affirm.

Our review turns on the construction and application of Minn.Stat. § 290A.04, subd. 2h(a) (1990), which provides for refund of certain excess increases in property taxes payable in 1990 through 1994. The facts on which the relators base their claim are undisputed:

In October of 1987 Richard and Deborah Wegener entered into a contract for the purchase of land known as…