Kmart Corp. v. County of St. Louis

BLATZ, Chief Justice.

OPINION

This consolidated property tax appeal raises the question of the sufficiency of income information relator provided pursuant to MinmStat. § 278.05, subd. 6(a) (2000), the 60-Day Rule. The tax court ruled that the income information provided within the statutory deadline was insufficient and dismissed relator’s chapter 278 petitions for failure to comply with the statute. We affirm.

Relator Kmart Corporation filed chapter 278 petitions on March 31, 2000, contesting the 1999 assessed value of three leased properties operated by Kmart in St. Louis County, Minnesota: a…