Mid-City Hotel Associates v. Hennepin County Board of Commissioners

OPINION

CRIPPEN, Judge.

Appellant Mid-City Hotel Associates sought a writ of mandamus to compel the Hennepin County Board of Commissioners to consider its property tax abatement applications. The trial court declared that the statute ratifying the county’s policy on filing deadlines was constitutional and denied relief.

FACTS

Appellant is the owner of the Metrodome Hilton and Anchorage Inn restaurant complex in Hennepin County. Appellant paid the property taxes due on the complex in 1989 and 1990. In December 1991, appellant applied for tax abatement by filing with the Minneapolis City Assessor…