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  • Minnesota Lawyer

    Tax Court Digest: Sept. 25, 2024

    By Minnesota Lawyer,

    24 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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