Appellate Win Upholds Minnesota Property Tax System

Taft Minneapolis attorneys Marc J Manderscheid and Andrew M. Carlson with paralegal Nancy Neibergs won an important property tax case at the Minnesota Supreme Court for clients Martin County and Winona County, Minn., upholding the Minnesota property tax system.

Walmart sued the Counties in State District Court, after the statute of limitations had passed, to challenge its property tax assessments. Walmart argued that because its claims were “constitutional,” it did not have to follow the statutory procedures and it was entitled to extraordinary relief. As covered in a Law360 article, the court rejected Walmart’s contention that constitutional claims are distinct from other tax assessment challenges. The justices found that the constitutional challenge fell under the statute’s grounds to challenge an assessment that a property owner believes is “unfair or unequal.”

“Consequently, the alleged statutory inconsistency that Walmart identifies is easily reconcilable and provides no basis for discerning a legislative intent to allow constitutional claims to be asserted independently of the statue,” the court said.

Manderscheid practices primarily in the areas of real estate litigation, eminent domain, property tax valuation, complex civil litigation, mediation and arbitration, and appellate law. He is one of only a very few attorneys to have been certified as both a Civil Trial Specialist and a Real Estate Law Specialist by the Minnesota State Bar Association.

Carlson represents businesses and governmental entities in litigation and regulatory proceedings throughout Minnesota and the United States. He practices principally in the areas of state tax litigation, commercial litigation, and telecommunications. He has been recognized as a North Star Lawyer by the Minnesota State Bar Association and as an Attorney of the Year by Minnesota Lawyer.

Neibergs is a paralegal in the litigation practice. She has extensive experience in all phases of litigation ranging from initial investigation and claims analysis to post-trial and appellate briefing. She has worked on a variety of cases including contract disputes, regulatory analysis and enforcement, garnishments, bankruptcies, and on both sides of insurance coverage litigation.

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