Husby-Thompson Co. v. County of Freeborn

SIMONETT, Justice.

The taxpayer’s petition challenging valuation of its real estate was “automatically” dismissed for failure to pay timely the second half real estate taxes. The Tax Court denied the taxpayer’s motion to reinstate the petition. We reverse the denial.

Husby-Thompson Company, as owner of the Albert Lea Holiday Inn, filed a petition with the Tax Court challenging the assessor’s 1986 valuation of the property. The second half of real estate taxes was due October 15, 1987, in the amount of $37,-666.71, but Husby-Thompson did not pay the taxes plus the late penalty until 11 days…