Beck v. County of Todd, 77-CV-10-465

• Decision Date: 10 January 2014
• Docket Number: 77-CV-10-465
• Parties: John K. and Carrie L. BECK, Petitioners, v. COUNTY OF TODD, Respondent.
• Court: Tax Court of Minnesota

John K. and Carrie L. BECK, Petitioners, v. COUNTY OF TODD, Respondent.

No. 77-CV-10-465

Tax Court of Minnesota, Regular Division, Seventh Judicial District, Todd County

January 10, 2014

This matter came before The Honorable Bradford S. Delapena, Chief Judge of the Minnesota Tax Court, on petitioners' request for costs and disbursements.

Petitioners John K. Beck and Carrie L. Beck appeared pro se.

Respondent Todd County was represented by Chuck Rasmussen Todd County Attorney.

ORDER GRANTING PETITIONERS' REQUEST FOR COSTS AND DISBURSEMENTS

BRADFORD S. DELAPENA, Chief Judge.

The court, having considered the evidence and upon all of the files, records and proceedings herein, now makes the following:

ORDER

Petitioners' request for costs and disbursements is granted in the amount of $1, 652.90. IT IS SO ORDERED.

MEMORANDUM

This case concerns the market value of an improved parcel of property on Pine Island Lake in Todd County as of January 2 2009. Through an order filed on September 20, 2013, we reduced the assessor's estimated market value for the property from $397, 400 to $304, 000. Petitioners subsequently filed an affidavit and supporting documentation requesting costs and disbursements, which the County opposes. We now grant petitioners' request for costs and disbursements.

Costs and disbursements in property tax appeals are governed by Minn.Stat. § 278.07, which provides in pertinent part:

Judgment shall be for the amount of the taxes for the year as the court shall determine the same, less the amount paid thereon, if any.... If the tax so determined is decreased from the amount originally levied, the court may, in its discretion, award disbursements to the petitioner, which shall be taxed and allowed and be deducted from the amount of the taxes as determined....

Minn.Stat. § 278.07 (2012). The award of costs and disbursements is discretionary. Id.; Cambridge Apartments v. Cnty. of Hennepin, No. 19156, 1995 WL 225477, at *1 (Minn. T.C. Apr. 13, 1995). “Reimbursement to the prevailing party is allowed for statutory costs, filing fees, court reporter fees, and fees related to time an expert witness spends testifying at trial.” Nolan v. Cnty. of Scott, No. 70-CV-10-4233, 2012 WL 2513673, at *1 (Minn. T .C. June 27, 2012). We also have discretion to award miscellaneous costs and disbursements, such as costs of photocopying, long-distance telephone calls, FAX charges, parking, mailing, and courier services. Stinson v. Clark Equip. Co., 473 N.W.2d 333, 338 (Minn.App.1991); Frisch v. Cnty. of Brown, No. C9-01-917, 2002 WL 31084721, at *1 (Minn. T.C. Sept. 5, 2002)

Because we decreased the assessor's value for the subject property as of January 2, 2009, we have discretion to grant petitioners' motion for costs and disbursements. Minn.Stat. § 278.07. That request is as follows:

Statutory Costs

$200.00

Filing Fee

$320.00

Expert Witness Fee (Testimony only)

$150.00

Court Reporter Appearance Fees

$689.50

Mileage to File and Serve Petition

$144.00

Copying Costs

$209.33

Postage

$25.07

Total

$1, 737.90

Petitioners have adequately documented their claimed costs. The County's sole basis for opposing petitioners' request is, essentially, that petitioners prevailed only after a remand for further consideration from the Minnesota Supreme Court. We conclude, however,...