Supreme Court of Minnesota July 27, 2006, A05-2387 (Piney Ridge Lodge, Inc. v. Commissioner of Revenue)

OPINION

GILDEA, Justice.

Piney Ridge Lodge challenges, by writ of certiorari, the tax court’s dismissal of its appeal. Piney Ridge argues that its February 2005 appeal was timely because it had conversations with an audit supervisor in the Department of Revenue that preserved its right to formally appeal to the tax court.