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

Summary

The court affirmed the tax court's refusal to consider the Johnsons' motion because their property-tax petition had been automatically dismissed when they failed to make a required payment and had not been reinstated within the statutory period. The court rejected the Johnsons' statutory and constitutional challenges, concluding that the tax court lacked jurisdiction over the dismissed petition and that the statute did not violate the Petition Clause, procedural due process, or equal protection.