Baker Investments Ltd. v. City of Minneapolis

OPINION

KALITOWSKI, Judge.

Appellant City of Minneapolis seeks review of the district court’s grant of summary judgment in favor of respondents, contending the district court erred in concluding that parties cannot contractually agree to be personally hable for ad valorem tax assessments.

FACTS

Respondent Chamber Associates owns the Chamber Building in downtown Minneapolis and respondent Baker Investments, Ltd. is a partner in Chamber Associates. In 1985, Chamber Associates petitioned the City of Minneapolis to assess the Chamber Building property to finance the acquisition and construction of…