Justia Government & Administrative Law Opinion Summaries

Eden Prairie Mall (EPM) challenged the assessed value determinations of one of its anchor tenants. For the tax years 2005 and 2006, the court concluded that the market values of EPM and the tenant should have been assessed at higher rates than the assessments that were entered into evidence at trial. EPM argued that the tax court's valuations were excessive and not supported by the record. EPM filed for bankruptcy during the tax court proceedings and subsequently argued that the tax court violated the automatic stay provision of the bankruptcy code when the court increased its taxes. Upon review, the Supreme Court found that the tax court's reassessment did not violate the automatic stay of the bankruptcy code, but that the record did not support the reassessments. The Court reversed the tax court's holding, and remanded the case for further proceedings.

Respondent Ronald Stagg was discharged from employment by Respondent Vintage Place, Inc. for excessive absenteeism and tardiness. Stagg applied for unemployment benefits. An unemployment law judge (ULJ) determined that Stagg was ineligible for benefits because he was discharged for employment misconduct as defined by state law. On appeal, the appellate court reversed the ULJ, holding that Vintage Place failed to follow its own disciplinary policies when it terminated Stagg. Stagg argued that he relied on the employee manual, which defined Vintage Place's formal discipline procedures. Because he had not received a ten-day suspension--the last disciplinary step short of termination under Vintage Place's policy--Stagg did not understand his job was at risk for termination. The appellate court held that Stagg could have reasonably expected Vintage Place to follow its own disciplinary policy, and that Stagg's absenteeism did not amount to denial of unemployment benefits. Given the record presented, the Supreme Court disagreed with the lower court's ruling, reversing it and reinstating the ULJ's decision.