Beuning Family LP v. County of Stearns

I agree with the court that we lack jurisdiction over appeal number All-1480. However, I respectfully dissent from the court’s conclusion that we lack jurisdiction over appeal number All-1479, which involves Beuning Family LP’s petition regarding taxes payable in 2009. In appeal number All-1479, Stearns County filed a motion for summary judgment with the tax court, claiming that the tax court lacked *131jurisdiction to decide Beuning’s petition because it was not timely filed. When the tax court denied the County’s motion, the County timely appealed to this court by filing a writ of certiorari.

The…