Minnesota Lawyer

Tax Court Digest: Sept. 25, 2024

By Minnesota Lawyer,

1 days ago

Property Tax

Valuation

Petitioner filed a petition in this court’s Small Claims Division for taxes payable in 2024, with respect to real property located in Fergus Falls, alleging that the estimated market value of the subject property exceeded its actual market value. The Tax Court concluded that the assessor’s estimated market value for the subject property did not exceed its market value, despite the fact that relator had purchased the property for less than that value in a recent arms-length transaction. Affirmed.

56-CV-24-964 Gomez v. County of Otter Tail

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