Judgment shall be for the amount of the taxes for the year as the court shall determine the same, less the amount paid thereon, if any. If the tax is sustained in the full amount levied or increased, costs and disbursements may, in the discretion of the court, be taxed and allowed as in delinquent tax proceedings and shall be included in the judgment. If the tax so determined is decreased from the amount originally levied, the court may, in its discretion, award disbursements to the petitioner, which shall be taxed and allowed and be deducted from the amount of the taxes as determined unless there has been a previous offer of reduced taxes that was rejected by the petitioner, in which case the award of costs and disbursements is governed by Minnesota Rules of Civil Procedure, rule 68. If there be no judgment for taxes, a judgment may be entered determining the right of the parties and for the costs and disbursements as taxed and allowed.
Notes of Decisions
McCannel v. Cnty. of Hennepin, 301 N.W.2d 910 (Minn. 1980).
· cites it 2× “We therefore remand this case to the trial court for reconsideration of its valuation findings in light of our determination that the court is not free to adopt valuation figures higher than those placed on the property by the assessor.”
In Re Petition of Hamm v. State, 95 N.W.2d 649 (Minn. 1959).
· cites it 4× “Under the second sentence of § 278.07, we have the first situation, which arises when the contesting taxpayer is wholly unsuccessful and judgment is entered against him for the full amount of the tax levy.”
Vill. of Aurora v. Comm'r of Taxation, 14 N.W.2d 292 (Minn. 1944).
· cites it 2× “Section 278.07 provides for a judgment (1) if the tax is sustained in the full amount; (2) if the tax so determined is less than the amount levied; and (3) if there is no judgment for taxes.”
Meadowbrook Manor, Inc. v. City of St. Louis Park, 104 N.W.2d 540 (Minn. 1960).
· cites it 2× “In the absence of an entry of judgment or of a present right to enter judgment, there can be no air lowance of costs and disbursements pursuant to § 278.07.” We are of the view that Saxhaug v.”
Ferche Acquisitions, Inc. v. Cnty. of Benton, 550 N.W.2d 631 (Minn. 1996).
· cites it 2× “Minn.Stat. § 278.07 allows the awarding of costs and disbursements in a real estate property tax appeal at the discretion of the court.”
Omdahl v. Hadler, 459 N.W.2d 355 (Minn. Ct. App. 1990).
· cites it 2× “Minn. Stat. § 278.07 (1988). The U.S. Supreme Court and the Minnesota Supreme Court have consistently held that post-deprivation remedies are satisfactory in the area of collecting taxes.”
Schleiff v. Cnty. of Freeborn, 43 N.W.2d 265 (Minn. 1950).
“On September 16, 1948, the district court ordered judgment for the full amount of the taxes for the year in question, less the amount previously paid thereon as provided in § 278.07. Subsequently it denied taxpayer’s motion for amended findings or a new trial.”
Renneke v. Cnty. of Brown, 97 N.W.2d 377 (Minn. 1959).
““Any person having any estate, right, title, or interest in or lien upon any parcel of land, who claims that such property has been partially, unfairly, or unequally assessed, or that such parcel has been assessed at a valuation greater than its real or actual value, or that the…”
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