Southdale Circle Partnership v. County of Hennepin

AMDAHL, Chief Justice.

Relator, Hennepin County, appeals from a voluntary dismissal of a real estate tax petition prior to hearing before the Minnesota Tax Court. We affirm.

Respondent, Southdale Circle Partnership, the owner of certain commercial property in the City of Edina, filed a Chapter 278 real estate petition challenging the 1986 assessment, payable in 1987. The petition was filed on May 14, 1987, and trial was scheduled for September 17, 1987 before the Honorable Arthur C. Roemer of the Minnesota Tax Court.

The estimated market value of the subject property was set at $360,000.…