Cited by

(holding the above for statutory claims); Walmart, d at 199–200 (holding the same for equal protection constitutional claims).

In Programed Land, we opened the door (albeit in dicta) to the possibility that, if a taxpayer’s claim of an unfair or unequal assessment is framed as a violation of constitutional rights , the taxpayer could challenge the assessment independently of the procedures set forth in chapter 278.

Odunlade v. City of Minneapolis

(Minn. 3 Appellant nominally seeks injunctive relief and remedies under 42 U.S.C.

4 *91 We have recognized that the Rules of Civil Procedure allow the tax court to efficiently manage its cases, see Odunlade v. City of Minneapolis , , 650 (Minn. 2012), and we have turned to those rules when there is no separate or conflicting statute or administrative rule that governs the tax court's procedures.

The “threshold question” in an equal-protection claim “is whether the claimant is treated differently from others who are similarly situated.”

A threshold question to a disparate-treatment equal-protection claim is whether a “claimant [was] treated differently from others who are similarly situated, because the equal protection clause does not require the state to treat differently situated people the same.”

500, LLC, d at 291 (employing the technical meaning of the word “zoning”); .(observing in dicta that “assessment,” a technical, legal term, had been defined.-broadly in other tax cases); (stating that we interpret technical words according to their specialized meaning).

(providing that disparate impact claimants must be part of a suspect class).