Summit House Apartment Co. v. County of Hennepin

Rogosheske, Justice.

Summit House Apartment Company, the owner-taxpayer of certain apartment buildings, seeks a judicial determination of its claim of illegal assessment of the property for taxes payable in 1975. The sole issue raised on appeal is whether L. 1973, c. 590, enacted in May 1973 and now encoded as Minn. St. 273.13, subd. 20, which created a new classification for certain apartment buildings by reducing their assessed value from 40 percent to 25 percent of market value, was intended to be effective for taxes payable in 1975 or 1976. The trial court in denying the taxpayer’s motion…