Theodore Lockhart, Sr., Relator v. Hennepin County

Syllabus

1. The tax court had subject matter jurisdiction over the taxpayer's case because each of the counts in the taxpayer's complaint concerned the valuation of the subject property or the property tax assessment process, which are claims under Minnesota state tax law. 2. The tax court did not err in dismissing the four counts in the taxpayer's complaint because each of those counts was within the scope of Minnesota Statutes section 278.01, which provides the exclusive remedy for such claims. 3. The tax court did not err when it dismissed the taxpayer's valuation claim at trial because the taxpayer did not overcome the statutory presumption of validity of the county's assessed value of the subject property. Affirmed. Considered and decided by the court without oral argument.