Supreme Court of Minnesota August 5, 2010, A09-466 (Burns v. Commissioner of Revenue)

OPINION

GILDEA, Chief Justice.

This is an appeal from the Minnesota Tax Court decision affirming the order of the Commissioner of Revenue that Kevin E. Burns reimburse the State of Minnesota for a homeowner property tax refund he improperly received for taxes assessed in 2003 and paid in 2004 on a property in Apple Valley, Minnesota. We affirm.

1

On July 15, 2004, Kevin Burns applied under Minn.