Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Johnson v. County of Hennepin

Supreme Court of Minnesota

November 8, 2017

Ronald R. and Dee L. Johnson, Relators,
v.
County of Hennepin, Respondent.

         Tax Court Office of Appellate Courts

          Ronald R. Johnson and Dee L. Johnson, Excelsior, Minnesota, pro se.

          Michael O. Freeman, Hennepin County Attorney, Jane N.B. Holzer, Assistant County Attorney, Minneapolis, Minnesota, for respondent.

         SYLLABUS

         Because the tax court did not make any errors of law and the record supports the court's findings and conclusions, the decisions of the tax court are affirmed.

         Affirmed.

         Considered and decided by the court without oral argument.

          OPINION

          GILDEA, CHIEF JUSTICE.

         Relators Ronald and Dee Johnson (the "Johnsons") initiated this action, which challenges the property taxes that Hennepin County (the "County") assessed against their property. The tax court denied relief to the Johnsons and they appeal. Because we conclude that the tax court did not err, we affirm.

         FACTS

         On April 30, 2014, the Johnsons filed a petition challenging the County's assessments of their real property for tax years 2007 through 2013. In addition to the assessment challenges, the Johnsons asserted a variety of constitutional claims. The tax court granted the County's motion to dismiss the petition for tax years 2007 through 2012 because those claims were not filed in compliance with Minn. Stat. §§ 278.01-.02 (2016), which require that a petition not contain more than one assessment date and that it be filed on or before April 30 of the year in which the tax becomes payable. The tax court dismissed the constitutional claims because the court concluded that it had no jurisdiction over the claims and could not gain jurisdiction through an "Erie Shuffle."[1] In an order, we concluded that the tax court's decisions on both issues were "correct[]." Johnson v Cty. of Hennepin, No. A15-1339, Order at 5 (Minn. filed Oct. 23, 2015).

         In an order filed April 4, 2016, the tax court resolved the merits of the Johnsons' remaining claims, challenging the assessment for the 2013 tax year, in favor of the County. Johnson v. Cty. of Hennepin, No. 27-CV-14-07031, 2016 WL 1399315 (Minn. T.C. Apr. 4, 2016). Specifically, the tax court held that the Johnsons had failed to overcome the prima facie validity of the County's assessed value of their property, see Minn. Stat. § 271.06, subd. 6 (2016), and that they did not meet their evidentiary burden to prove unequal assessment. Johnson, 2016 WL 1399315, at *4. The tax court also concluded that although the subject property qualified for Green Acres classification, [2] it did not qualify as homestead property. Id. at *5. The tax court also rejected the Johnsons' assertion that Dee Johnson had not received sufficient service of the court's scheduling order. Id. at *3.

         Thereafter, the Johnsons brought a series of post-trial motions, including a motion for a new trial, three separate motions for rehearing, and a motion to transfer the case to the ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.