Theodore Lockhart, Sr., Relator v. Hennepin County

Summary

The Supreme Court of Minnesota affirmed the tax court's authority to decide the transferred case because the complaint's claims arose from the property's valuation and assessment process. It also held that the taxpayer's four separately pleaded causes of action were subject to the exclusive remedy established for property-tax challenges, and that dismissal of the remaining valuation claim was proper because the taxpayer failed to present substantial evidence overcoming the presumed validity of the county's assessment.