Tax Court Digest: Feb. 14.

Byline: Minnesota Lawyer

Property Taxation

Discovery

The county served petitioner with its First Set of Interrogatories, a Request for Production of Documents, along with a Request for Inspection of Subject Property. Having received no timely response to these requests, the county sent a meet-and-confer letter notifying petitioner that its responses were overdue. Petitioner failed to respond to the letter. The County moved for an order compelling petitioner to respond to the county's discovery request without further delay. The Tax Court granted the motion.

27-CV-17-06594 Univ. Court, LLC v. County of Hennepin

Property Taxation

Discovery

The county served petitioner with its First Set of Interrogatories, a Request for Production of Documents, along with a Request for Inspection of Subject Property. Having received no timely response to these requests, the county sent a meet-and-confer letter notifying petitioner that its responses were overdue. Petitioner failed to respond to the letter. The County moved for an order compelling petitioner to respond to the county's discovery request without further delay. The Tax Court granted the motion.

27-CV-18-07585 Univ. Court, LLC v. County of Hennepin

Property Taxation

Discovery

Having received incomplete responses to its written discovery, respondent county filed a motion to compel discovery requesting, among other things, complete responses and an award of expenses, including attorney fees, incurred in connection with its motion. Petitioner frankly acknowledged that its discovery responses were incomplete. The Tax Court granted the motion in part, noting that county's request for an order compelling an inspection was moot.

05-CV-17-848 Franklin Ave. Holdings, LLC v. County of Benton

Property Taxation

Leased Tax-Exempt Property

Under Minn. Stat. 273.19, subd. 1, tax-exempt property held under a lease for a term of at least one year is considered for tax purposes as the property of the person holding it. The issue in this case is whether an agreement between petitioner and...