Preview
27-CV-24-5261
Filed in District Court
State of Minnesota
4/4/2024 3:39 PM
STATE OF MINNESOTA REAL ESTATE TAX PETITIONS
DISTRICT COURT
COUNTY OF HENNEPIN FOURTH JUDICIAL DISTRICT
OCC 2 Property, LLC a/k/a PETITION FOR REVIEW OF 2024
OCC Property 2, LLC, PROPERTY TAXES AND ASSESSMENT
AND LEVY UPON WHICH SUCH TAXES
Petitioner, ARE BASED, PURSUANT TO
MINNESOTA
vs. STATUTES 278.01, et seq.
County of Hennepin, F redrikson & Byron, P.A.
6O South Sixth Street, Suite 1500
Respondent. Minneapolis, MN 55402-4400
Comes now the Petitioner, OCC 2 Property, LLC a/k/a OCC Property 2, LLC, and
respectfully petitions the Court pursuant to the provisions of Minnesota Statutes Chapter 278 for
review of the real estate taxes due and payable in 2024 and the January 2, 2023 assessment and
levy upon which such taxes are based. In support thereof, the Petitioner represents and shows to
the Court:
I.
Petitioner has an interest as lessee and/or has an estate, right, title or interest in or lien upon
a parcel of property identified in the attached property tax information with Property Identification
Number 09-116-21-31-0018, commonly referred to by the address 7505 Metro Boulevard, Edina,
Minnesota (the "subject property").
II.
The Assessor valued and assessed the subject property for real estate taxes payable in the
year 2024, including the land and the improvements located thereon, at the following value:
27-CV-24-5261
Filed in District Court
State of Minnesota
4/4/2024 3:39 PM
P.I.D. No. Market Value
09-116-21-31-0018 $12,965,500
III.
Petitioner claims that the classification of the subject property is incorrect, its exemption
status is incorrect, and/or that the subject property has been assessed at a valuation greater than its
real or actual market value.
IV.
Petitioner claims that the subject property has been unfairly and unequally assessed. Based
upon comparison with property of the same class and in comparable localities, the estimated
market value and resultant tax capacity as determined by the Assessor for the subject property are
greater in amount than can lawfully or constitutionally be established or imposed upon the subject
property and/or were determined and imposed in an arbitrary and unreasonable manner and are
excessive, unfair, discriminatory, illegal, and invalid. For the foregoing and related reasons the
real estate tax levied and assessed upon the subject property based upon said values is illegal and
invalid, being contrary to and in violation of the requirements of uniformity, due process, and equal
protection of the law under the Fourteenth Amendment to the Constitution of the United States,
under Section 7 of Article I or Section 1 of Article X of the Constitution of the State of Minnesota,
and/or under Minnesota Statutes Chapters 272 and 273.
WHEREFORE, Petitioner prays for an Order of the Court as follows:
1. Determining the validity of Petitioner's claims and objections with respect to the
valuation, classification, exemption status and assessment of the subject property;
2
27-CV-24-5261
Filed in District Court
State of Minnesota
4/4/2024 3:39 PM
2. Reducing the estimated market value and resultant tax capacity of the subject
property from the values placed upon it by the Assessor;
.9. Determining that the real estate taxes due and payable in the year 2024 be reduced
in accordance with the reduction of the estimated market value and the tax capacity of the subject
PYOPCHY;
4. Allowing the Petitioner to recover its costs and disbursements herein;
5. Ordering that there be no penalties, costs or interest against Petitioner on any
amount of taxes levied herein; and
6. Granting such further relief as may be proper and equitable.
FREDRIKSON & BYRON, P.A.
Dated: H Z L' ,2024 By:
Jud y ngel 267442)'
The
The Office
Office of
of the
the Hennepin
Hennepin County
County Attorney
Attorney Accepts
Accepts Service
Service on
on Behalf
Behalf of
of All
All County
County Officers
Officers Gauri S. Samant (#397669)
Who
Who Must
Must Be
Be Served
Served Pursuant
Pursuant to
to Minn.
Minn. Stat
Stat §§ 278.01
278.01 Laura J. Wanger (#391425)
gem Coo 60 South Sixth Street, Suite 1500
93'" )
By:
By: /s/
/5/
Gail Ly Minneapolis, MN 554024400
Telephone: (612) 492-7000
V\ Date:
Date: 04/04/2024 Facsimile: (612) 492-7077
OMEY s 0?
jengel@fredlaw.com
gsamant@fredlaw.com
lwanger@fredlaw.com
Attorneys for Petitioner
27-CV-24-5261
Filed in District Court
State of Minnesota
4/4/2024 3:39 PM
ACKNOWLEDGMENT
The Petitioner by its attorneys hereby acknowledges that costs, disbursements and
reasonable attorney and witness fees may be awarded pursuant to Minn. Stat. § 549.211, subd. 3
against either party or their attorney in this proceeding, or the Court may order either party or
their attorney to pay a penalty into Court.
Respectfully subgnitted,
A____.__,_
Dated: H
'
H , 2024 t
Judy s. Engei (#267442)
Gauri S. Samant (#397669)
Laura J. Wanger (#391425)
FREDRIKSON & BYRON, P.A.
6O South Sixth Street, Suite 1500
Minneapolis, MN 55402-4400
Telephone: (612) 492-7000
Facsimile: (612) 492-7077
jengel@fredlaw.com
gsamant@fredlaw.com
lwanger@fredlaw.com
ATTORNEYS FOR PETITIONER
81545593
4
27-CV-24-5261
Filed in District Court
State of Minnesota
4/4/2024 3:39 PM
AFFIDAVIT OF SERVICE
Effective as of May 25, 2023, Minnesota Statutes, section 278.01, subd. 1 mandates personal service
of one copy of a tax petition upon the county auditor. The county auditor may waive personal
service of a petition by: (i) agreeing to accept service through an alternative service method; (ii)
designating an alternative service method on the county website; or (iii) acknowledging receipt of a
petition served through an alternative service method. An alternative service method includes but is
sed 0 the forego
(flaghe/@
W
not limited to service by email or by an electronic upload to a website designated by the county.
tendered service
deposes and states that on the
of the attached:
iiiL day of
PETITION FOR REVIEW OF 2024 PROPERTY TAXES AND ASSESSMENT AND LEVY
UPON WHICH SUCH TAXES ARE BASED, PURSUANT TO MINNESOTA STATUTES 278.01,
et seq. relating to:
Property Address(s): 7505 Metro Boulevard, Edina MN
Property PID(s): 09-1 16-21-31-0018
in accordance with the alternative service method designated by Hennepin County and set forth on its
website, a copy of which is attached herewith, for the service of property tax petitions in Hennepin
County by emailing a copy of the petition to CA.PetitionSerVice@hennepin.us.
I declare under penalty of perjury that everything I have stated m this document ls true and correct.
Ml, LLMWL'fil/gnature)
WWfiKflL J (printed name)
[lo/W / 01534 (date signed)
Vial/ma (county where signed)
27-CV-24-5261
Filed in District Court
State of Minnesota
4/4/2024 3:39 PM
ADMISSION OF SERVICE
Effective as of May 25, 2023, Minnesota Statutes, section 278.01, subd. l mandates personal service
of one copy ofa tax petition upon the county auditor. The county auditor may waive personal
service ofa petition by: (i) agreeing to accept service through an alternative service method; (ii)
designating an alternative service method on the county website; or (iii) acknowledging receipt ofa
petition served through an alternative service method. An alternative service method includes but is
not limited to service by email or by an electronic upload to a website designated by the county.
Based on the foregoing, deposes and states that on the day of
, 20 , for purposes of Minnesota Statutes, section 278.01, he/she accepted service
and hereby admits service of the attached:
PETITION FOR REVIEW OF 2024 PROPERTY TAXES AND ASSESSMENT AND LEVY
UPON WHICH SUCH TAXES ARE BASED, PURSUANT TO MINNESOTA STATUTES 278.01,
et seq. relating to:
PropertLAddressm: 7505 Metro Boulevard. Edina. MN
Property PlD(s): 09-]16-21-31-0018
as required by Minnesota Statutes, section 278.0l on behalf ofthe Hennepin County Auditor-
Treasurer in accordance with the alternative service method designated by Hennepin County and set
forth on its website, a copy of which is attached herewith, for the service of property tax petitions in
Hennepin County by emailing a copy ofthe petition with all attachments as a pdfto:
CA.PetitionService@hennepin.us.
This Admission of Service hereby shall constitute a full and complete waiver by Hennepin County of
any claim that the above-referenced tax petition was not properly and personally served in
accordance with Minnesota Statutes, section 278.01, subd. l.
I declare under penalty of perjury that everything l have stated in this document is true and correct.
(signature)
(printed name)
(date signed)
(county where signed)
ALTERNATIVE ADMISSION OF SERVICE
Service of 1
copy of Petition is hereby admitted this day of
.20
Auditor-Treasurer of Hennepin County.
By:
6
27-CV-24-5261
Filed in District Court
4/2/24, 12:47 PM printdetails.jsp State of Minnesota
4/4/2024 3:39 PM
Parcel Data for Taxes Payable 2024
Property ID number:
09-116-21-31-0018
Address:
7505 METRO BLVD
Municipality:
EDINA
School district:
273
Watershed:
1
Sewer district:
Construction year:
1979
Owner name:
OCC 2 PROPETY LLC
Taxpayer name & address:
OCC 2 PROPETY LLC
10050 CROSSTOWN CIRCLE
STE 600
EDEN PRAIRIE, MN 55344
Sales information
Sales prices are reported as listed on the Certificate of Real Estate Value and are not warranted to
represent arms-length transactions.
Sale date:
April, 2019
Sale price:
$7,000,000
Transaction type:
Tax parcel description
The following is the County Auditor's description of this tax parcel. It may not be the legal description
on the most recent conveyance document recording ownership. Please refer to the legal description of
this property on the public record when preparing legal documents for recording
Addition name:
ONE CORPORATE CENTER
Lot:
002
Block:
001
Approximate parcel size:
W 402X654X402X681
Metes & Bounds: Common abbreviations
https://www16.co.hennepin.mn.us/pins/printdetails.jsp?pid=0911621310018 1/2
27-CV-24-5261
Filed in District Court
4/2/24, 12:47 PM printdetails.jsp State of Minnesota
4/4/2024 3:39 PM
Abstract or Torrens:
ABSTRACT
Value and tax summary for taxes payable 2024
Values established by assessor as of January 2, 2023
Estimated market value:
$12,965,500
Taxable market value:
$12,965,500
Total improvement amount:
Total net tax:
$379,535.48 Expand for details This feature is not accurate for tax bills less than $10.00.
-
Total special assessments:
$19,010.84
Solid waste fee:
Total Tax:
$398,546.32
Property information detail for taxes payable 2024
Values established by assessor as of January 2, 2023
Values:
Land market:
$3,266,000
Building market:
$9,699,500
Machinery market:
Total market:
$12,965,500
Qualifying improvements:
Veterans exclusion:
Homestead market value exclusion:
Classifications:
Property type:
COMMERCIAL PREFERRED
Homestead status:
NON-HOMESTEAD
Relative homestead:
Agricultural
Exempt status:
https://www16.co.hennepin.mn.us/pins/printdetails.jsp?pid=0911621310018 2/2
27-CV-24-5261
Filed in District Court
State of Minnesota
4/4/2024 3:39 PM
Hennepin County, Minnesota
Property tax petitions
Homeowners, property owners and business owners in the county may contest their property tax
assessments by filing property tax petitions. This section outlines how to obtain and file the forms. This
is intended to provide public information, not legal advice.
Taxpayers filing a property tax petition pursuant to 278.01 may serve Hennepin County and obtain proof
of service by emailing a copy of the petition to CA.PetitionService@hennepin.us. Any questions
regarding the petition process may be directed to CA.Taxlnquiries@hennepin.us.
Forms from Minnesota Tax Court
Printer friendly version of filing instructions (PDFl
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How to get the forms
Minnesota Tax Court Form 7 (Regular Division or Small Claims Division) along with instructions can be
obtained:
o Online at mp:llmn.govltax-courtl. Click on "Forms", choose MN Tax Court Form 7
Real
Property Tax Appeal and Property Tax Appeal Fact Sheet, or
o
By calling the Minnesota Tax Court (651) 539-3260.
Where to file and fees
Regular Division
The advantage of the Regular Division is that a decision by the Minnesota Tax Court in a property tax
petition brought through the Regular Division can be appealed to the Minnesota Supreme Court.
Filing fee for Regular Division $297. Make checks payable to "District Court Administrator."
27-CV-24-5261
Filed in District Court
State of Minnesota
Small Claims Division 4/4/2024 3:39 PM
The Small Claims Division is a low-cost way to appeal property tax issues. To file a Small Claims
Division petition, you must meet one of these conditions:
o The issue is a denial of a current-year application for the homestead classification for the
taxpayer's property.
o
Only one parcel is included in the petition, the entire parcel is classified as residential homestead,
and the parcel contains no more than one dwelling unit.
o The assessor's estimated market value of the property included in the petition is less than
$300,000.
Ifone of these conditions is met, you may appeal in either the Small Claims Division or Regular
Division. If not, you may only file in Regular Division.
Filing fee for Small Claims Division = $162.00. Make checks payable to "District Court Administrator."
F iling deadline
Petitions may be filed after May 1 of the year before the tax is payable. Petitions must be filed on or
before April 30 of the year in which the tax is payable. If the deadline falls on a weekend, petitions will
be accepted the following Monday. If your value or classification is changed other than by an abatement
or a court decision after February 28 of the year in which the tax is payable, you must file a petition on
or before 60 days from the mailing of the notice of the change.
Pr paring t he petition
Fill in the blanks on the front of the Minnesota Tax Court Form 7, making sure that you have included all
information required by the form. Staple a copy of the notice of valuation you are contesting,
the property tax statement, or a legal description of the property with a property identification number to
each copy of the petition.
Serving and filing
Taxpayers may serve Hennepin County and obtain proof of service by emailing a copy of the petition to
CA.PetitionService@hennepin.us.
Alternatively, taxpayers may serve the petition by personally delivering a copy to the office of the
Hennepin County Auditor-Treasurer. Bring two copies to the public service counter on the 6th floor of
the Administration Tower of the Hennepin County Government Center, 300 South Sixth Street,
27-CV-24-5261
Filed in District Court
Minneapolis, Monday-Friday between 8:00 and 4:30 PM A clerk will stamp both copies to indicate
State of Minnesota
4/4/2024 3:39 PM
service of the Petition has been accepted by Hennepin County. The clerk will keep one COPy, and
return the second to you.
After filing
After receipt of your petition, the Tax Court will issue a scheduling order with further instruction. It
typically takes more than a year before a case is scheduled for trial. However, petitioners often settle
cases with assessors while a case is pending. Each case will be assigned an assessor with whom you
may directly discuss your petition.
Tax p_ayment requirements
Regardless of the status of your petition, you must continue to pay property taxes. Failure to pay the
taxes in full (or the lesser amount permitted by law) in a timely fashion will result in the automatic
dismissal of the petition under Minnesota Statute The tax may be paid in full or in the following
manner:
First-half tax due (May 15)
o In full
Second-half tax due (October 15)
o second-half tax is $2,000 or less, 50% of the second-half tax plus the balance of
If the total
special assessments must be paid.
o second-half tax is greater than $2,000, 80% of the second-half tax plus the balance of
If the total
the special assessments must be paid
Please note that special assessments are shown as principal and interest on the tax statement. Even if
the law permits a lesser amount of taxes to be paid on October 15, failure to pay the full amount of tax
will cause property tax records and statements to indicate that there are delinquent taxes. This may
present problems in:
o
Selling the property
o
Filing for the Minnesota Homestead Credit Refund and Renter's Property Tax Refund
o
Acquiring or renewing a liquor license
decision of the Tax Court is in the petitioner's favor and a refund is due, it will include any
If the
overpayment plus interest calculated to the date the check is issued. If a new property value is
processed before the tax becomes due, a corrected tax statement will be mailed. If there is a tax
27-CV-24-5261
Filed in District Court
State of Minnesota
balance due to the county, a statement will be mailed to the taxpayer with 20 days to make the4/4/2024 3:39 PM
payment.
lncome-producing_pmperties
If a property produces income, you must provide certain information to the assessor by August 1
following the filing deadline. Failure to provide income and expense figures specified in Minnesota
Statute to the assessor by the deadline may result in the petition's dismissal. Send this information
directly to the Hennepin County Assessor's Office, not the Hennepin County Attorney's Office.
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Terms of use | Privacy | Copyright 2024
27-CV-24-5261
Filed in District Court
State of Minnesota
4/4/2024 3:39 PM
From: CA.PetitionService
To: Alstad, Kari; CA.PetitionService
Subject: RE: [External] OCC 2 Property, LLC aka OCC Property 2, LLC v. County of Hennepin
Date: Thursday, April 4, 2024 1:25:26 PM
Attachments: image001.png
OCC 2 Property LLC aka OCC Property 2 LLC v. County of Hennepin.pdf
CAUTION: EXTERNAL E-MAIL
Proof of service attached.
From: Alstad, Kari
Sent: Thursday, April 4, 2024 11:09 AM
To: CA.PetitionService
Subject: [External] OCC 2 Property, LLC aka OCC Property 2, LLC v. County of Hennepin
CAUTION: This email was sent from outside of Hennepin County. Unless you
recognize the sender and know the content, do not click links or open
attachments.
Attached hereto is service of the tax petition OCC 2 Property, LLC a/k/a OCC Property 2, LLC v.
County of Hennepin.
Thank you-
Kari Alstad
Paralegal – Property Tax
Fredrikson & Byron P.A.
60 South Sixth Street, Suite 1500
Minneapolis, MN 55402
612-492-7784 (office)
612-492-7077 (fax)
kalstad@fredlaw.com
**This is a transmission from the law firm of Fredrikson & Byron, P.A. and may contain information which is privileged,
confidential, and protected by the attorney-client or attorney work product privileges. If you are not the addressee, note
that any disclosure, copying, distribution, or use of the contents of this message is prohibited. If you have received this
transmission in error, please destroy it and notify us immediately at our telephone number (612) 492-7000. The name
and biographical data provided above are for informational purposes only and are not intended to be a signature or
other indication of an intent by the sender to authenticate the contents of this electronic message.**
Disclaimer: If you are not the intended recipient of this message, please immediately notify
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27-CV-24-5261 Filed in District Court State of Minnesota 4/4/2024 3:39 PM STATE OF MINNESOTA REAL ESTATE TAX PETITIONS DISTRICT COURT COUNTY OF HENNEPIN FOURTH JUDICIAL DISTRICT OCC 2 Property, LLC a/k/a PETITION FOR REVIEW OF 2024 OCC Property 2, LLC, PROPERTY TAXES AND ASSESSMENT AND LEVY UPON WHICH SUCH TAXES Petitioner, ARE BASED, PURSUANT TO MINNESOTA vs. STATUTES 278.01, et seq. County of Hennepin, F redrikson & Byron, P.A. 6O South Sixth Street, Suite 1500 Respondent. Minneapolis, MN 55402-4400 Comes now the Petitioner, OCC 2 Property, LLC a/k/a OCC Property 2, LLC, and respectfully petitions the Court pursuant to the provisions of Minnesota Statutes Chapter 278 for review of the real estate taxes due and payable in 2024 and the January 2, 2023 assessment and levy upon which such taxes are based. In support thereof, the Petitioner represents and shows to the Court: I. Petitioner has an interest as lessee and/or has an estate, right, title or interest in or lien upon a parcel of property identified in the attached property tax information with Property Identification Number 09-116-21-31-0018, commonly referred to by the address 7505 Metro Boulevard, Edina, Minnesota (the "subject property"). II. The Assessor valued and assessed the subject property for real estate taxes payable in the year 2024, including the land and the improvements located thereon, at the following value: 27-CV-24-5261 Filed in District Court State of Minnesota 4/4/2024 3:39 PM P.I.D. No. Market Value 09-116-21-31-0018 $12,965,500 III. Petitioner claims that the classification of the subject property is incorrect, its exemption status is incorrect, and/or that the subject property has been assessed at a valuation greater than its real or actual market value. IV. Petitioner claims that the subject property has been unfairly and unequally assessed. Based upon comparison with property of the same class and in comparable localities, the estimated market value and resultant tax capacity as determined by the Assessor for the subject property are greater in amount than can lawfully or constitutionally be established or imposed upon the subject property and/or were determined and imposed in an arbitrary and unreasonable manner and are excessive, unfair, discriminatory, illegal, and invalid. For the foregoing and related reasons the real estate tax levied and assessed upon the subject property based upon said values is illegal and invalid, being contrary to and in violation of the requirements of uniformity, due process, and equal protection of the law under the Fourteenth Amendment to the Constitution of the United States, under Section 7 of Article I or Section 1 of Article X of the Constitution of the State of Minnesota, and/or under Minnesota Statutes Chapters 272 and 273. WHEREFORE, Petitioner prays for an Order of the Court as follows: 1. Determining the validity of Petitioner's claims and objections with respect to the valuation, classification, exemption status and assessment of the subject property; 2 27-CV-24-5261 Filed in District Court State of Minnesota 4/4/2024 3:39 PM 2. Reducing the estimated market value and resultant tax capacity of the subject property from the values placed upon it by the Assessor; .9. Determining that the real estate taxes due and payable in the year 2024 be reduced in accordance with the reduction of the estimated market value and the tax capacity of the subject PYOPCHY; 4. Allowing the Petitioner to recover its costs and disbursements herein; 5. Ordering that there be no penalties, costs or interest against Petitioner on any amount of taxes levied herein; and 6. Granting such further relief as may be proper and equitable. FREDRIKSON & BYRON, P.A. Dated: H Z L' ,2024 By: Jud y ngel 267442)' The The Office Office of of the the Hennepin Hennepin County County Attorney Attorney Accepts Accepts Service Service on on Behalf Behalf of of All All County County Officers Officers Gauri S. Samant (#397669) Who Who Must Must Be Be Served Served Pursuant Pursuant to to Minn. Minn. Stat Stat §§ 278.01 278.01 Laura J. Wanger (#391425) gem Coo 60 South Sixth Street, Suite 1500 93'" ) By: By: /s/ /5/ Gail Ly Minneapolis, MN 554024400 Telephone: (612) 492-7000 V\ Date: Date: 04/04/2024 Facsimile: (612) 492-7077 OMEY s 0? jengel@fredlaw.com gsamant@fredlaw.com lwanger@fredlaw.com Attorneys for Petitioner 27-CV-24-5261 Filed in District Court State of Minnesota 4/4/2024 3:39 PM ACKNOWLEDGMENT The Petitioner by its attorneys hereby acknowledges that costs, disbursements and reasonable attorney and witness fees may be awarded pursuant to Minn. Stat. § 549.211, subd. 3 against either party or their attorney in this proceeding, or the Court may order either party or their attorney to pay a penalty into Court. Respectfully subgnitted, A____.__,_ Dated: H ' H , 2024 t Judy s. Engei (#267442) Gauri S. Samant (#397669) Laura J. Wanger (#391425) FREDRIKSON & BYRON, P.A. 6O South Sixth Street, Suite 1500 Minneapolis, MN 55402-4400 Telephone: (612) 492-7000 Facsimile: (612) 492-7077 jengel@fredlaw.com gsamant@fredlaw.com lwanger@fredlaw.com ATTORNEYS FOR PETITIONER 81545593 4 27-CV-24-5261 Filed in District Court State of Minnesota 4/4/2024 3:39 PM AFFIDAVIT OF SERVICE Effective as of May 25, 2023, Minnesota Statutes, section 278.01, subd. 1 mandates personal service of one copy of a tax petition upon the county auditor. The county auditor may waive personal service of a petition by: (i) agreeing to accept service through an alternative service method; (ii) designating an alternative service method on the county website; or (iii) acknowledging receipt of a petition served through an alternative service method. An alternative service method includes but is sed 0 the forego (flaghe/@ W not limited to service by email or by an electronic upload to a website designated by the county. tendered service deposes and states that on the of the attached: iiiL day of PETITION FOR REVIEW OF 2024 PROPERTY TAXES AND ASSESSMENT AND LEVY UPON WHICH SUCH TAXES ARE BASED, PURSUANT TO MINNESOTA STATUTES 278.01, et seq. relating to: Property Address(s): 7505 Metro Boulevard, Edina MN Property PID(s): 09-1 16-21-31-0018 in accordance with the alternative service method designated by Hennepin County and set forth on its website, a copy of which is attached herewith, for the service of property tax petitions in Hennepin County by emailing a copy of the petition to CA.PetitionSerVice@hennepin.us. I declare under penalty of perjury that everything I have stated m this document ls true and correct. Ml, LLMWL'fil/gnature) WWfiKflL J (printed name) [lo/W / 01534 (date signed) Vial/ma (county where signed) 27-CV-24-5261 Filed in District Court State of Minnesota 4/4/2024 3:39 PM ADMISSION OF SERVICE Effective as of May 25, 2023, Minnesota Statutes, section 278.01, subd. l mandates personal service of one copy ofa tax petition upon the county auditor. The county auditor may waive personal service ofa petition by: (i) agreeing to accept service through an alternative service method; (ii) designating an alternative service method on the county website; or (iii) acknowledging receipt ofa petition served through an alternative service method. An alternative service method includes but is not limited to service by email or by an electronic upload to a website designated by the county. Based on the foregoing, deposes and states that on the day of , 20 , for purposes of Minnesota Statutes, section 278.01, he/she accepted service and hereby admits service of the attached: PETITION FOR REVIEW OF 2024 PROPERTY TAXES AND ASSESSMENT AND LEVY UPON WHICH SUCH TAXES ARE BASED, PURSUANT TO MINNESOTA STATUTES 278.01, et seq. relating to: PropertLAddressm: 7505 Metro Boulevard. Edina. MN Property PlD(s): 09-]16-21-31-0018 as required by Minnesota Statutes, section 278.0l on behalf ofthe Hennepin County Auditor- Treasurer in accordance with the alternative service method designated by Hennepin County and set forth on its website, a copy of which is attached herewith, for the service of property tax petitions in Hennepin County by emailing a copy ofthe petition with all attachments as a pdfto: CA.PetitionService@hennepin.us. This Admission of Service hereby shall constitute a full and complete waiver by Hennepin County of any claim that the above-referenced tax petition was not properly and personally served in accordance with Minnesota Statutes, section 278.01, subd. l. I declare under penalty of perjury that everything l have stated in this document is true and correct. (signature) (printed name) (date signed) (county where signed) ALTERNATIVE ADMISSION OF SERVICE Service of 1 copy of Petition is hereby admitted this day of .20 Auditor-Treasurer of Hennepin County. By: 6 27-CV-24-5261 Filed in District Court 4/2/24, 12:47 PM printdetails.jsp State of Minnesota 4/4/2024 3:39 PM Parcel Data for Taxes Payable 2024 Property ID number: 09-116-21-31-0018 Address: 7505 METRO BLVD Municipality: EDINA School district: 273 Watershed: 1 Sewer district: Construction year: 1979 Owner name: OCC 2 PROPETY LLC Taxpayer name & address: OCC 2 PROPETY LLC 10050 CROSSTOWN CIRCLE STE 600 EDEN PRAIRIE, MN 55344 Sales information Sales prices are reported as listed on the Certificate of Real Estate Value and are not warranted to represent arms-length transactions. Sale date: April, 2019 Sale price: $7,000,000 Transaction type: Tax parcel description The following is the County Auditor's description of this tax parcel. It may not be the legal description on the most recent conveyance document recording ownership. Please refer to the legal description of this property on the public record when preparing legal documents for recording Addition name: ONE CORPORATE CENTER Lot: 002 Block: 001 Approximate parcel size: W 402X654X402X681 Metes & Bounds: Common abbreviations https://www16.co.hennepin.mn.us/pins/printdetails.jsp?pid=0911621310018 1/2 27-CV-24-5261 Filed in District Court 4/2/24, 12:47 PM printdetails.jsp State of Minnesota 4/4/2024 3:39 PM Abstract or Torrens: ABSTRACT Value and tax summary for taxes payable 2024 Values established by assessor as of January 2, 2023 Estimated market value: $12,965,500 Taxable market value: $12,965,500 Total improvement amount: Total net tax: $379,535.48 Expand for details This feature is not accurate for tax bills less than $10.00. - Total special assessments: $19,010.84 Solid waste fee: Total Tax: $398,546.32 Property information detail for taxes payable 2024 Values established by assessor as of January 2, 2023 Values: Land market: $3,266,000 Building market: $9,699,500 Machinery market: Total market: $12,965,500 Qualifying improvements: Veterans exclusion: Homestead market value exclusion: Classifications: Property type: COMMERCIAL PREFERRED Homestead status: NON-HOMESTEAD Relative homestead: Agricultural Exempt status: https://www16.co.hennepin.mn.us/pins/printdetails.jsp?pid=0911621310018 2/2 27-CV-24-5261 Filed in District Court State of Minnesota 4/4/2024 3:39 PM Hennepin County, Minnesota Property tax petitions Homeowners, property owners and business owners in the county may contest their property tax assessments by filing property tax petitions. This section outlines how to obtain and file the forms. This is intended to provide public information, not legal advice. Taxpayers filing a property tax petition pursuant to 278.01 may serve Hennepin County and obtain proof of service by emailing a copy of the petition to CA.PetitionService@hennepin.us. Any questions regarding the petition process may be directed to CA.Taxlnquiries@hennepin.us. Forms from Minnesota Tax Court Printer friendly version of filing instructions (PDFl Close all How to get the forms Minnesota Tax Court Form 7 (Regular Division or Small Claims Division) along with instructions can be obtained: o Online at mp:llmn.govltax-courtl. Click on "Forms", choose MN Tax Court Form 7 Real Property Tax Appeal and Property Tax Appeal Fact Sheet, or o By calling the Minnesota Tax Court (651) 539-3260. Where to file and fees Regular Division The advantage of the Regular Division is that a decision by the Minnesota Tax Court in a property tax petition brought through the Regular Division can be appealed to the Minnesota Supreme Court. Filing fee for Regular Division $297. Make checks payable to "District Court Administrator." 27-CV-24-5261 Filed in District Court State of Minnesota Small Claims Division 4/4/2024 3:39 PM The Small Claims Division is a low-cost way to appeal property tax issues. To file a Small Claims Division petition, you must meet one of these conditions: o The issue is a denial of a current-year application for the homestead classification for the taxpayer's property. o Only one parcel is included in the petition, the entire parcel is classified as residential homestead, and the parcel contains no more than one dwelling unit. o The assessor's estimated market value of the property included in the petition is less than $300,000. Ifone of these conditions is met, you may appeal in either the Small Claims Division or Regular Division. If not, you may only file in Regular Division. Filing fee for Small Claims Division = $162.00. Make checks payable to "District Court Administrator." F iling deadline Petitions may be filed after May 1 of the year before the tax is payable. Petitions must be filed on or before April 30 of the year in which the tax is payable. If the deadline falls on a weekend, petitions will be accepted the following Monday. If your value or classification is changed other than by an abatement or a court decision after February 28 of the year in which the tax is payable, you must file a petition on or before 60 days from the mailing of the notice of the change. Pr paring t he petition Fill in the blanks on the front of the Minnesota Tax Court Form 7, making sure that you have included all information required by the form. Staple a copy of the notice of valuation you are contesting, the property tax statement, or a legal description of the property with a property identification number to each copy of the petition. Serving and filing Taxpayers may serve Hennepin County and obtain proof of service by emailing a copy of the petition to CA.PetitionService@hennepin.us. Alternatively, taxpayers may serve the petition by personally delivering a copy to the office of the Hennepin County Auditor-Treasurer. Bring two copies to the public service counter on the 6th floor of the Administration Tower of the Hennepin County Government Center, 300 South Sixth Street, 27-CV-24-5261 Filed in District Court Minneapolis, Monday-Friday between 8:00 and 4:30 PM A clerk will stamp both copies to indicate State of Minnesota 4/4/2024 3:39 PM service of the Petition has been accepted by Hennepin County. The clerk will keep one COPy, and return the second to you. After filing After receipt of your petition, the Tax Court will issue a scheduling order with further instruction. It typically takes more than a year before a case is scheduled for trial. However, petitioners often settle cases with assessors while a case is pending. Each case will be assigned an assessor with whom you may directly discuss your petition. Tax p_ayment requirements Regardless of the status of your petition, you must continue to pay property taxes. Failure to pay the taxes in full (or the lesser amount permitted by law) in a timely fashion will result in the automatic dismissal of the petition under Minnesota Statute The tax may be paid in full or in the following manner: First-half tax due (May 15) o In full Second-half tax due (October 15) o second-half tax is $2,000 or less, 50% of the second-half tax plus the balance of If the total special assessments must be paid. o second-half tax is greater than $2,000, 80% of the second-half tax plus the balance of If the total the special assessments must be paid Please note that special assessments are shown as principal and interest on the tax statement. Even if the law permits a lesser amount of taxes to be paid on October 15, failure to pay the full amount of tax will cause property tax records and statements to indicate that there are delinquent taxes. This may present problems in: o Selling the property o Filing for the Minnesota Homestead Credit Refund and Renter's Property Tax Refund o Acquiring or renewing a liquor license decision of the Tax Court is in the petitioner's favor and a refund is due, it will include any If the overpayment plus interest calculated to the date the check is issued. If a new property value is processed before the tax becomes due, a corrected tax statement will be mailed. If there is a tax 27-CV-24-5261 Filed in District Court State of Minnesota balance due to the county, a statement will be mailed to the taxpayer with 20 days to make the4/4/2024 3:39 PM payment. lncome-producing_pmperties If a property produces income, you must provide certain information to the assessor by August 1 following the filing deadline. Failure to provide income and expense figures specified in Minnesota Statute to the assessor by the deadline may result in the petition's dismissal. Send this information directly to the Hennepin County Assessor's Office, not the Hennepin County Attorney's Office. Close all Terms of use | Privacy | Copyright 2024 27-CV-24-5261 Filed in District Court State of Minnesota 4/4/2024 3:39 PM From: CA.PetitionService To: Alstad, Kari; CA.PetitionService Subject: RE: [External] OCC 2 Property, LLC aka OCC Property 2, LLC v. County of Hennepin Date: Thursday, April 4, 2024 1:25:26 PM Attachments: image001.png OCC 2 Property LLC aka OCC Property 2 LLC v. County of Hennepin.pdf CAUTION: EXTERNAL E-MAIL Proof of service attached. From: Alstad, Kari Sent: Thursday, April 4, 2024 11:09 AM To: CA.PetitionService Subject: [External] OCC 2 Property, LLC aka OCC Property 2, LLC v. County of Hennepin CAUTION: This email was sent from outside of Hennepin County. Unless you recognize the sender and know the content, do not click links or open attachments. Attached hereto is service of the tax petition OCC 2 Property, LLC a/k/a OCC Property 2, LLC v. County of Hennepin. Thank you- Kari Alstad Paralegal – Property Tax Fredrikson & Byron P.A. 60 South Sixth Street, Suite 1500 Minneapolis, MN 55402 612-492-7784 (office) 612-492-7077 (fax) kalstad@fredlaw.com **This is a transmission from the law firm of Fredrikson & Byron, P.A. and may contain information which is privileged, confidential, and protected by the attorney-client or attorney work product privileges. If you are not the addressee, note that any disclosure, copying, distribution, or use of the contents of this message is prohibited. If you have received this transmission in error, please destroy it and notify us immediately at our telephone number (612) 492-7000. 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