Kmart Corp. v. County of Douglas

639 N.W.2d 863 (2002)

KMART CORPORATION, Relator,

v.

COUNTY OF DOUGLAS, Respondent.

No. C5-00-2122.

Supreme Court of Minnesota.

February 28, 2002.

Thomas R. Wilhelmy, Laurie J. Miller, Fredrikson & Byron, P.A., Minneapolis, MN, for Relator.

Christopher D. Karpan, Douglas County Attorney, Daniel Clark Lee, Alexandria, MN, for Respondent.

Heard, considered, and decided by the court en banc.

OPINION

BLATZ, Chief Justice.

This property tax appeal raises the question of the sufficiency of income information relator provided pursuant to Minn. Stat. § 278.05, subd. 6(a) (2000), the 60-Day Rule. The tax court…