Johnson v. Cnty. of Hennepin

CHUTICH, Justice.

This case considers whether the tax court lacked jurisdiction to consider a motion filed in a case arising from a tax petition that was automatically dismissed by operation of law. In 2015, Ronald and Dee Johnson ("Johnsons") filed a petition in tax court challenging Hennepin County's ("County") assessment of their 2015 property taxes ("2015 petition"). Over 1 year later, the County notified the tax court that the Johnsons' 2015 petition had been automatically dismissed by operation of law because the Johnsons had not paid a portion of their 2015 property taxes by the date…