Preview
27-CV-24-8098
Filed in District Court
State of Minnesota
5/13/2024 10:53 AM
STATE OF MINNESOTA REAL ESTATE TAX PETITIONS
DISTRICT COURT
COUNTY OF HENNEPIN FOURTH JUDICIAL DISTRICT
____________________________________
HIC/CA Micro LLC, PETITION FOR REVIEW OF 2025
PROPERTY TAXES AND ASSESSMENT
Petitioner, AND LEVY UPON WHICH SUCH TAXES
ARE BASED, PURSUANT TO MINNESOTA
STATUTES 278.01, et. seq.
vs. Court File No.________________________
(HERE)
Law Offices of Nicholas A. Furia, PLLC
County of Hennepin, 120 South Sixth Street, Suite 1720
Minneapolis, MN 55402
Respondent.
____________________________________ Attorneys for Petitioner
COMES NOW the Petitioner, HIC/CA Micro 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 2025 and the January 2, 2024 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
the parcel of property identified in the attached Hennepin County Parcel Data for Taxes Payable
in 2025 with the Property Identification Number 30-029-23-13-0026, commonly referred to by the
address 2813 4th Street SE, located in Minneapolis, Minnesota (the “subject property”).
II.
The Assessor valued and assessed the subject property for real estate taxes payable in the
year 2025, including the land and the improvements located thereon, at the following value:
-1-
27-CV-24-8098
Filed in District Court
State of Minnesota
5/13/2024 10:53 AM
P.I.D. No. Market Value
30-029-23-13-0026 $ 29,700,000
III.
That the classification of the subject property 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 and/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, and assessment of the subject property.
2. Reducing the estimated market value and resultant tax capacity of the subject
property from the value placed upon it by the Assessor.
-2-
27-CV-24-8098
Filed in District Court
State of Minnesota
5/13/2024 10:53 AM
3. Determining that the real estate taxes due and payable in the year 2025 be reduced
in accordance with the reduction of the estimated market value and the tax capacity of the subject
property.
4. Allowing the Petitioner to recover its costs and disbursements herein.
5. Ordering that the Petitioner’s overpaid 2025 taxes be refunded with interest.
6. Ordering that there be no penalties, costs, or interest against Petitioner on any
amount of taxes levied herein.
7. Granting such further relief as may be proper and equitable.
LAW OFFICES OF NICHOLAS A. FURIA, PLLC
May 11
Dated: _____________________, 2024 ________________________________________
The Office of the Hennepin County Attorney Accepts Service on Behalf of All County Officers
Nicholas A. Furia (#328984)
Who Must Be Served Pursuant to Minn. Stat § 278.01 120 South Sixth Street, Suite 1720
Minneapolis, MN 55402
Gail Ly Telephone: (952) 960-2820
By: /s/
E-mail: nick@nfurialaw.com
Date: 05/13/2024
ATTORNEYS FOR PETITIONER
-3-
27-CV-24-8098
Filed in District Court
State of Minnesota
5/13/2024 10:53 AM
Due and personal service of the required number of copies of the within Petition is admitted
at Minneapolis, Minnesota, this ________ day of _____________, 2024.
_________________________________________
County Auditor
By: ______________________________________
-4-
27-CV-24-8098
Filed in District Court
State of Minnesota
5/13/2024 10:53 AM
Hennepin County > Property > Property information search > PINS home > Property information
Property information
2024 Assessment (For Taxes Payable 2025)
Tax informatin
Property ID: 30-029-23-13-0026
Address: 2813 4TH ST S E
Unit No:
Municipality: MINNEAPOLIS
Owner: HlC/CA MICRO LLC
Taxpayer name and address: HlC/CA MICRO LLC
C/O THE HARLEM IRVING CO INC
4104 HARLEM AVE N
NORRIDGE |L 60706
Subrecord No. 1
Improvement Amount: $0
Property Type: APARTMENT
Homestead Status: NON-HOMESTEAD
Exempt or Deferred:
Values Estimated
Land: $1 ,1 39,700
Building: $28,560,300
Machinery: $0
Totals: $29,700,000
Less Qualified Improvements: $0
Less Veterans Exclusion: $0
Less Homestead Market Value Exclusion: Learn more $0
Total Taxable Market Value: $29,700,000
Property tax information
taxinfo@hennepin_.us
Phone: 61 2-348-3011
A-600 Government Center
300 South 6th Street
Minneapolis, MN 55487
MF 8 a.m. to 4:30 p.m.
mi;
Useful links
Change taxpayer information
Homestead information
Pay property ta
_ ____
Preview
27-CV-24-8098 Filed in District Court State of Minnesota 5/13/2024 10:53 AM STATE OF MINNESOTA REAL ESTATE TAX PETITIONS DISTRICT COURT COUNTY OF HENNEPIN FOURTH JUDICIAL DISTRICT ____________________________________ HIC/CA Micro LLC, PETITION FOR REVIEW OF 2025 PROPERTY TAXES AND ASSESSMENT Petitioner, AND LEVY UPON WHICH SUCH TAXES ARE BASED, PURSUANT TO MINNESOTA STATUTES 278.01, et. seq. vs. Court File No.________________________ (HERE) Law Offices of Nicholas A. Furia, PLLC County of Hennepin, 120 South Sixth Street, Suite 1720 Minneapolis, MN 55402 Respondent. ____________________________________ Attorneys for Petitioner COMES NOW the Petitioner, HIC/CA Micro 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 2025 and the January 2, 2024 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 the parcel of property identified in the attached Hennepin County Parcel Data for Taxes Payable in 2025 with the Property Identification Number 30-029-23-13-0026, commonly referred to by the address 2813 4th Street SE, located in Minneapolis, Minnesota (the “subject property”). II. The Assessor valued and assessed the subject property for real estate taxes payable in the year 2025, including the land and the improvements located thereon, at the following value: -1- 27-CV-24-8098 Filed in District Court State of Minnesota 5/13/2024 10:53 AM P.I.D. No. Market Value 30-029-23-13-0026 $ 29,700,000 III. That the classification of the subject property 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 and/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, and assessment of the subject property. 2. Reducing the estimated market value and resultant tax capacity of the subject property from the value placed upon it by the Assessor. -2- 27-CV-24-8098 Filed in District Court State of Minnesota 5/13/2024 10:53 AM 3. Determining that the real estate taxes due and payable in the year 2025 be reduced in accordance with the reduction of the estimated market value and the tax capacity of the subject property. 4. Allowing the Petitioner to recover its costs and disbursements herein. 5. Ordering that the Petitioner’s overpaid 2025 taxes be refunded with interest. 6. Ordering that there be no penalties, costs, or interest against Petitioner on any amount of taxes levied herein. 7. Granting such further relief as may be proper and equitable. LAW OFFICES OF NICHOLAS A. FURIA, PLLC May 11 Dated: _____________________, 2024 ________________________________________ The Office of the Hennepin County Attorney Accepts Service on Behalf of All County Officers Nicholas A. Furia (#328984) Who Must Be Served Pursuant to Minn. Stat § 278.01 120 South Sixth Street, Suite 1720 Minneapolis, MN 55402 Gail Ly Telephone: (952) 960-2820 By: /s/ E-mail: nick@nfurialaw.com Date: 05/13/2024 ATTORNEYS FOR PETITIONER -3- 27-CV-24-8098 Filed in District Court State of Minnesota 5/13/2024 10:53 AM Due and personal service of the required number of copies of the within Petition is admitted at Minneapolis, Minnesota, this ________ day of _____________, 2024. _________________________________________ County Auditor By: ______________________________________ -4- 27-CV-24-8098 Filed in District Court State of Minnesota 5/13/2024 10:53 AM Hennepin County > Property > Property information search > PINS home > Property information Property information 2024 Assessment (For Taxes Payable 2025) Tax informatin Property ID: 30-029-23-13-0026 Address: 2813 4TH ST S E Unit No: Municipality: MINNEAPOLIS Owner: HlC/CA MICRO LLC Taxpayer name and address: HlC/CA MICRO LLC C/O THE HARLEM IRVING CO INC 4104 HARLEM AVE N NORRIDGE |L 60706 Subrecord No. 1 Improvement Amount: $0 Property Type: APARTMENT Homestead Status: NON-HOMESTEAD Exempt or Deferred: Values Estimated Land: $1 ,1 39,700 Building: $28,560,300 Machinery: $0 Totals: $29,700,000 Less Qualified Improvements: $0 Less Veterans Exclusion: $0 Less Homestead Market Value Exclusion: Learn more $0 Total Taxable Market Value: $29,700,000 Property tax information taxinfo@hennepin_.us Phone: 61 2-348-3011 A-600 Government Center 300 South 6th Street Minneapolis, MN 55487 MF 8 a.m. to 4:30 p.m. mi; Useful links Change taxpayer information Homestead information Pay property ta _ ____