Metropolitan Sheet Metal Journeyman & Apprentice Training Trust Fund v. County of Ramsey

OPINION

GILDEA, Chief Justice.

The central question presented in this case is whether the taxpayer’s property is exempt from taxation. The tax court has not yet decided that question. The case nevertheless is before our court on certio-rari review of the tax court’s decision to deny a motion to amend or supplement the taxpayer’s petition. Because we conclude *846that we lack jurisdiction, we dismiss the writ of certiorari.

The taxpayer, Metropolitan Sheet Metal Journeyman and Apprentice Training Trust Fund (“Trust Fund”), is a multi-employer fringe benefit plan. In 1998, the Trust Fund purchased…