Legal Opinion
Programmed Land, Inc. v. O'CONNOR
Supreme Court of Minnesota
Decided September 20, 2001No. CX-99-777, C7-99-1210PublishedCited by 12 opinions
1Opinion of the Court
*519OPINION
ANDERSON, RUSSELL A., Justice.
Respondent taxpayers seek to recover real property tax overpayments resulting from the erroneous application of property tax class rates. The court of appeals held that the application of the wrong class rate *520was not an assessment error and therefore not subject to challenge under Minn.Stat. § 278.01, subd. 1 (2000). The court also ruled that respondents could not seek refunds based on the class rate error under Minn.Stat. § 276.19 (1998) or based on their constitutional arguments. Because no statutory or constitutional remedy was available, the court…
2Cases cited22 opinions
- Logan v. Zimmerman Brush Co.Supreme Court of the United States · 1982
- Winona & St. Peter Land Co. v. MinnesotaSupreme Court of the United States · 1895
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- In Re Taxes for 1961 on Real Estate Owned by Cold Spring Granite Co.Supreme Court of Minnesota · 1965
- Kipp v. DawsonSupreme Court of Minnesota · 1884
17 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Odunlade v. City of MinneapolisSupreme Court of Minnesota · 2012
- Kastning v. State Farm Insurance CompaniesCourt of Appeals of Minnesota · 2012
- Hayes v. Commissioner of Public SafetyCourt of Appeals of Minnesota · 2009
- Fernow v. GouldCourt of Appeals of Minnesota · 2012
- In Re Contest of General ElectionSupreme Court of Minnesota · 2009
7 more not listed; retrieve them via the Exa API.