Court Opinion

ID: 9855835
Source: CourtListenerOpinion
Date Created: 2023-09-24 06:31:53.123009+00
Date Added: 2024-06-11T09:37:12.556825
License: Public Domain

GILBERT, Justice
(concurring specially).
I concur with the result reached by the majority based on BFW Co. v. County of *351Ramsey, 566 N.W.2d 702 (Minn.1997), but Minn.Stat. section 278.05, subd. 6(a) (1996) creates a rather harsh result when the county has not shown any prejudice and all the required information was provided on the 78th day after the filing.
*350income and expense figures, verified net renta-ble areas, and anticipated income and expenses, for income-producing property must be provided to the county assessor within 60 days after the petition has been filed under this chapter. Failure to provide the information required in this paragraph shall result in the dismissal of the petition, unless the failure to provide it was due to the unavailability of the evidence at that time.