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Opinions in Minnesota that cite Kmart Corp. v. County of Stearns, 710 N.W.2d 761.

40 citing documents.

A Resolution Reaffirming the Issuance of a Cannabis Retail Registration to Jigar Patel, DBA Nature Creation. Minn. Ct. App. 2026
Additionally, “the decision to make policy, including rules or regulations, is generally a part of an agency’s quasi-legislative power.” Brown, d at 498 ().
In re Defense and Indemnification of Alexander Vladimir Brown Minn. Ct. App. 2025
In re Defense and Indemnification of Alexander Vladimir Brown Minn. Ct. App. 2025
Cities Management, Inc., Relator v. Commissioner of Revenue Minn. 2023
Cities Management, Inc., Relator v. Commissioner of Revenue Minn. 2023
(“And, of course, decisions of the tax court have no binding effect on this court when we are ultimately called on to interpret a statute.”).
In the Matter of the MSRS General Employees Retirement Plan Retirement Benefit of Pamela S. Johnson. Minn. Ct. App. 2021
see also Matter of Westling Mfg., Inc ., ( for the proposition that “this ‘wrongful conduct’ element has since been interpreted to require some degree of malfeasance”), review denied (Minn. Aug.
Wal-Mart Real Estate Bus. Trust v. Cnty. of Anoka 931 N.W.2d 382 Minn. 2019
Wal-Mart Real Estate Bus. Trust v. Cnty. of Anoka 931 N.W.2d 382 Minn. 2019
cf. Kmart Corp. v. County of Stearns , , 766 (Minn. 2006) ("The focus of a *388 property tax appraisal is to determine the fair market value of the property to the owner (the landlord).").
A18-1679 A18-1681 Minn. 2019
roperty, the ultimate recipient of the income generated by an income-producing property is not relevant.2 What matters instead is the amount of inco me that the property generates because this figure provides evidence of “what the parties determined in an arms-length negotiation to be the value of the property, as reflected by the rent to be paid.” Id.; d 761, 766 (Minn. 2006) (“The focus of a property tax appraisal is to determine the fair market value of the property to the owner (the landlord
Wheeler v. State 909 N.W.2d 558 Minn. 2018
Wheeler v. State 909 N.W.2d 558 Minn. 2018
Kmart Corp. v. County of Stearns , , 766 n.4 (Minn. 2006).
Steven R. Saba v. City of Fridley Minn. Ct. App. 2016
Steven R. Saba v. City of Fridley Minn. Ct. App. 2016
Wrongful conduct in this context means “affirmative misconduct” or “malfeasance.” d at 332
Anthony Hernandez v. Minnesota Board of Teaching Minn. Ct. App. 2016
Anthony Hernandez v. Minnesota Board of Teaching Minn. Ct. App. 2016
Quasi-legislative actions involve the board’s administrative power to “make policy, including rules or regulations, within the framework of an enabling statute.”
In the Matter of the Consolidated Hospital Surcharge Appeals of Gillette Children's Specialty Healthcare, St. Luke's Hospital, North … 867 N.W.2d 513 Minn. Ct. App. 2015
In the Matter of the Consolidated Hospital Surcharge Appeals of Gillette Children's Specialty Healthcare, St. Luke's Hospital, North … 867 N.W.2d 513 Minn. Ct. App. 2015
For that reason, tax court decisions have “little, if any, precedential effect.”
In Re the GUARDIANSHIP OF Jeffers J. TSCHUMY, Ward 853 N.W.2d 728 Minn. 2014
In the Matter of the Licensing Order Issued to Avalon Homes, Inc., and Mitchell Ammerman, individually. Minn. Ct. App. 2014
In the Matter of the Licensing Order Issued to Avalon Homes, Inc., and Mitchell Ammerman, individually. Minn. Ct. App. 2014
LumiData, Inc., Relator v. Commissioner of Revenue 853 N.W.2d 142 Minn. 2014
LumiData, Inc., Relator v. Commissioner of Revenue 853 N.W.2d 142 Minn. 2014
of Stearns, nor do we find them persuasive in this case.
78th Street OwnerCo, LLC v. County of Hennepin 813 N.W.2d 409 Minn. 2012
78th Street OwnerCo, LLC v. County of Hennepin 813 N.W.2d 409 Minn. 2012
of Stearns, BFW Co. v. Cnty.
City of North Oaks v. Sarpal 797 N.W.2d 18 Minn. 2011
City of North Oaks v. Sarpal 797 N.W.2d 18 Minn. 2011
we concluded that wrongful conduct “has since been interpreted to require some degree of malfeasance.” We held in Kmart that the tax court’s good faith but erroneous interpretation of a tax statute did not rise to the level of wrongful conduct.
Paquin v. MacK 788 N.W.2d 899 Minn. 2010
Paquin v. MacK 788 N.W.2d 899 Minn. 2010
of Stearns, -72 (Minn.2006) (holding that an agency’s “good-faith interpretation of a statute, even if erroneous,” does not create a cause of action for estoppel); Axelson v. Minneapolis Teachers’ Ret.
City of North Oaks v. Sarpal 784 N.W.2d 857 Minn. Ct. App. 2010
City of North Oaks v. Sarpal 784 N.W.2d 857 Minn. Ct. App. 2010
Stewart Title Guaranty Co. v. Commissioner of Revenue 757 N.W.2d 874 Minn. 2008
Stewart Title Guaranty Co. v. Commissioner of Revenue 757 N.W.2d 874 Minn. 2008
We are “not bound by decisions of the tax court, especially in the area of statutory interpretation.”
Eagle Lake of Becker County Lake Ass'n v. Becker County Board of Commissioners 738 N.W.2d 788 Minn. Ct. App. 2007
Eagle Lake of Becker County Lake Ass'n v. Becker County Board of Commissioners 738 N.W.2d 788 Minn. Ct. App. 2007
Irongate Enterprises Inc. v. County of St. Louis 736 N.W.2d 326 Minn. 2007
Irongate Enterprises Inc. v. County of St. Louis 736 N.W.2d 326 Minn. 2007
Bendorf v. Commissioner of Public Safety 727 N.W.2d 410 Minn. 2007
Bendorf v. Commissioner of Public Safety 727 N.W.2d 410 Minn. 2007
(noting that generally our decisions apply retroactively); B.M.B.
Manpower, Inc. v. Commissioner of Revenue 724 N.W.2d 526 Minn. 2006
Manpower, Inc. v. Commissioner of Revenue 724 N.W.2d 526 Minn. 2006
Busch v. Comm’r of Revenue, (“[TJhis court is not bound by decisions of the tax court, especially in the area of statutory interpretation.”).

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