Enterprise Leasing Co. of Minnesota v. County of Hennepin
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The Supreme Court affirmed the judgment of the Minnesota Tax Court dismissing the property tax petition filed by Enterprise Leasing Company of Minnesota for failure to disclose certain concession fee information as required by Minn. Stat. 278.05, subd. 6, holding that the tax court did not err in dismissing the petition.
Specifically, the Court held that, for the reasons explained in Avis Budget Car Rental LLC v. County of Hennepin, __ N.W.2d __, also decided this day, the tax court did not err in dismissing Enterprise's petition because the concession fees at issue in this case were subject to the mandatory disclosure requirements of Minn. Stat. 278.05, subd. 6 and Enterprise did not comply with the requirements of the statute.
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