Schlink v. County of Hennepin

Decision Date31 December 2014
Docket Number27-CV-12-16713
PartiesJerome H. SCHLINK, Petitioner, v. COUNTY OF HENNEPIN, Respondent.
CourtTax Court of Minnesota

This matter came before The Honorable Bradford S. Delapena, Chief Judge of the Minnesota Tax Court, on respondent's motion to dismiss.

Attorneys and Law Firms

Timonty J. Oliver, Attorney at Law, represents petitioner Jerome H. Schlink.

Chris T. Tolbert, Assistant Hennepin County Attorney, represents respondent Hennepin County.

ORDER GRANTING COUNTY'S MOTION TO DISMISS

BRADFORD S. DELAPENA, Chief Judge.

Hennepin County moves to dismiss this property tax case on the ground that petitioner Jerome H. Schlink failed to timely disclose income and expense information as required by Minn.Stat. § 278.05, subd. 6(a) (2012). We grant the County's motion.

Based upon all of the files, records and proceedings herein, the Court now makes the following:

ORDER

Respondent's motion to dismiss is granted.

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

MEMORANDUM

Petitioner timely filed and served a property tax petition contesting the January 2, 2012 assessment for taxes payable in 2013.[1] The subject property includes a rental mixed commercial-residential building, a rented parking lot, and a rental apartment building.[2] The subject property is located at 510 Franklin Avenue West and 2514 Girard Avenue South in Minneapolis and was income-producing as of January 2, 2012.[3]

One contesting the valuation of an income-producing property must timely provide to the county assessor certain statutorily enumerated information about the subject property. Minn.Stat. § 278.05, subd. 6(a) (2012). The consequence for failing to do so is dismissal of the petition. I d., subd. 6(b)

In support of its motion, the County submitted the affidavit of James Swenson, Appraiser, City of Minneapolis, detailing petitioner's failure to timely provide the information specified by section 278.05, subd. 6(a). Petitioner did not file a response. Based upon the evidence attached to the County's submission, we grant the County's motion to dismiss owing to petitioner's documented failure to comply with section 278.05, subd.6(a). Id., subd. 6(b) (requiring dismissal).

---------

Notes:

[1] Affidavit of James Swenson (filed October 29, 2014) (“Swenson Aff.”) ¶ 3.

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT