Northwest Airlines, Inc. v. County of Hennepin

OPINION

STRINGER, Justice.

On certiorari from the tax court we consider whether relator’s property tax petitions filed under Minnesota Statutes chapter 278 were properly dismissed by the tax court because relator failed to submit income and expense information within the 60 day filing deadline set forth in Minn. Stat. § 278.05, subd. 6(a) (2000). Relator contends that the parcel in question, the Main Base Building at the Minneapolis/St. Paul International Airport owned by the Metropolitan Airports Commission (MAC), is not “income-producing” and therefore not subject to the filing deadline. The…