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STATE OF MINNESOTA IN SUPREME COURT A10-859

Minnesota Tax Court Crossroads Church of Prior Lake MN, Relator, vs. County of Dakota, Respondent. ________________________

Anderson, Paul H., J. Concurring, Page, J.

Filed: March 2, 2011 Office of Appellate Courts

Valerie LeMaster, John M. Dornik, MacKenzie & Dornik, P.A., Minneapolis, Minnesota, for relator. James C. Backstrom, Dakota County Attorney, Suzanne W. Schrader, Assistant County Attorney, Hastings, Minnesota, for respondent. ________________________

SYLLABUS

A tax-exempt purchaser of real property that did not complete the purchase of the subject property before July 1 in the year of sale did not acquire equitable title to the subject property under Minn. Stat.

Download A10-859, Crossroads Church of Prior Lake MN, Relator, vs. County of Dakota, Resp

Minnesota Law