Forsons Invs. v. Cnty. of Olmsted, 55-CV-21-2394

• Court: Tax Court of Minnesota
• Writing for the Court: JANE N. BOWMAN, JUDGE.
• Parties: Forsons Investments LLC and Graham Building LLC, Petitioners, v. County of Olmsted, Respondent.
• Decision Date: 02 November 2021
• Docket Number: 55-CV-21-2462,55-CV-21-2378,55-CV-21-2394

Forsons Investments LLC and Graham Building LLC, Petitioners,
v.
County of Olmsted, Respondent.

Nos. 55-CV-21-2394, 55-CV-21-2462, 55-CV-21-2378

Tax Court of Minnesota, Regular Division, Olmsted County

November 2, 2021

ORDER GRANTING MOTIONS TO DISMISS

These matters came on for a consolidated motion to dismiss before The Honorable Jane N. Bowman, Judge of the Minnesota Tax Court.

John C. Beatty, Dunlap & Seeger, P.A., represents petitioners Forsons Investments LLC and Graham Building LLC.

Thomas M. Canan, Senior Assistant Olmsted County Attorney, represents respondent Olmsted County.

Respondent Olmsted County moves to dismiss these property tax cases on the ground that petitioners Forsons Investments LLC and Graham Building LLC failed to timely disclose income and expense information as required by Minn. Stat. § 278.05, subd. 6(a) (2021), Minnesota's "mandatory-disclosure rule." Petitioners did not file responses, nor did they appear at the hearing. At the hearing-with the consent of the County-the court consolidated these matters for this motion only pursuant to Rule 42.01 of the Minnesota Rules of Civil Procedure. We grant the County's motions.

The court, upon all the files, records, and proceedings herein, now makes the following:

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ORDER

1. Respondent County of Olmsted's motions to dismiss are granted.

2. The above-captioned petitions are dismissed.

IT IS SO ORDERED. THIS IS A FINAL ORDER. LET JUDGMENT BE ENTERED ACCORDINGLY.

MEMORANDUM

JANE N. BOWMAN, JUDGE.

I. Record Evidence

Petitioners Forsons Investments LLC and Graham Building LLC timely filed property tax petitions contesting the January 2, 2020 assessments (for taxes payable in 2021) for each respective property.^[1] As noted in petitioners' tax appeals, the subject properties were income-producing as of January 2, 2020.^[2]

The County's motions allege petitioners failed to timely provide income and expense information for the subject properties as required by law.^[3] See Minn. Stat. § 278.05, subd. 6 (2021) (providing that one contesting the valuation of an income-producing property must provide the

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county assessor with income and expense information about the subject property by August 1 of the year in which the tax is payable); see also id. § 278.05, subd. 6(b) (providing that failure to timely provide the enumerated information requires dismissal). In support of its motions, the County submitted the affidavit of Thomas Reineke, a commercial appraiser supervisor with the Olmsted County Assessor's Office.^[4] The County sent petitioners' counsel a courtesy letter on June 18, 2021, noting petitioners' obligation to provide income and expense information for the subject properties by August 1, 2021.^[5] On July 28, 2021, counsel for petitioners contacted Olmsted County, requesting a two month extension of the August 1...