WESTLING v. COUNTY OF MILLE LACS

No. C2-93-663.

512 N.W.2d 863 (1994)

John W. WESTLING, et al., Petitioners, Respondents, v. COUNTY OF MILLE LACS, Relator.

Supreme Court of Minnesota.

March 4, 1994.


Attorney(s) appearing for the Case

Mary K. Kopitzke, Mille Lacs County Atty. and Susan L.P. Hauge, Asst. County Atty., Milaca, for relator.

Ross L. Thorfinnson, Harvey, Thorfinnson & Lucas, P.A., Eden Prairie, for respondents.

Considered and decided by the court en banc without oral argument.


OPINION

PAGE, Justice.

This case comes to us on certiorari from the tax court. The Mille Lacs County Assessor appeals the decision of the Tax Court, Honorable Kathleen Doar presiding, that two environmentally-contaminated properties (the property) owned by John and Sharolyn Westling and leased by the Westling Manufacturing Company (the Company) had a nominal value of $100 on the assessment date in 1991. The Mille Lacs County Assessor had found the value...

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