Menze v. County of Otter Tail

CourtDistrict Court, D. Minnesota
DecidedAugust 22, 2025
Docket0:25-cv-01055
StatusUnknown

This text of Menze v. County of Otter Tail (Menze v. County of Otter Tail) is published on Counsel Stack Legal Research, covering District Court, D. Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Menze v. County of Otter Tail, (mnd 2025).

Opinion

UNITED STATES DISTRICT COURT DISTRICT OF MINNESOTA

Aaron O. Menze, File No. 25-cv-1055 (ECT/LIB)

Plaintiff,

v. OPINION AND ORDER

County of Otter Tail, Franchise of the State of Minnesota, Wayne Stein, County Auditor, in his Official Capacity, in his Individual Private Capacity, and Heather Jacobson, County Assessor, in her Official Capacity.

Defendants.

Aaron O. Menze, pro se.

James R. Andreen, Erstad & Reimer, P.A., Minneapolis, MN, for Defendants County of Otter Tail, Wayne Stein, and Heather Jacobson.

Plaintiff Aaron O. Menze believes Otter Tail County lacks authority to assess and collect taxes on property he owns in Otter Tail County. Mr. Menze claims the Minnesota statutes authorizing the County to assess and collect property taxes violate the United States Constitution and cannot be enforced. As best I can tell from reading Mr. Menze’s Complaint, he wants a refund of the property taxes he has paid and damages of more than $100,000. Separately, he filed a motion seeking a temporary restraining order that would prohibit Defendants from assessing or collecting property taxes from him. If the case sounds frivolous, that’s because it is. What makes things worse is that this is the fifth case Mr. Menze has filed asserting the same basic legal theory, and each of the four prior cases was dismissed. Defendants seek this case’s dismissal under Federal Rule of Civil Procedure 12(b)(6) and sanctions under Rule 11. The Rule 12(b)(6) motion

will be granted because Mr. Menze did not respond to it and because his claims are implausible. The Rule 11 motion will be granted, too. A filing restriction will be imposed on Mr. Menze, though he will not be ordered to pay Defendants’ fees and costs. Mr. Menze’s motion for a temporary restraining order will be denied. I1 The first suit. On March 31, 2022, Mr. Menze filed a complaint in Otter Tail County

District Court questioning the County’s authority to tax his property. See Menze v. Otter Tail County (Menze I), 56-CV-22-718 (Minn. Dist. Ct. Mar. 31, 2022) (Index No. 2). The County moved to dismiss the case for failure to state a claim, and on September 26, Judge Johnathan R. Judd granted the motion, observing that “Plaintiff’s document appears to ask general questions of the Defendant regarding explanations of the concept of property

taxation,” and noting that the complaint asserted no claim under Minnesota Statutes § 278.01, subdivision 1, the statute providing defenses to property-tax assessment. Menze I (Index No. 28 at 5–6). Judge Judd dismissed the case without prejudice. Id. at 6. The second suit. On March 19, 2023, Mr. Menze brought a second set of claims to state court. See Menze v. Otter Tail Cnty. Auditor - Treasurer (Menze II), 56-CV-23-582

(Minn. Dist. Ct. Mar. 20, 2023) (Index No. 2). This complaint sought to enjoin the

1 In accordance with the Rule 12(b)(6) standards, the facts are drawn from the Complaint and public records, none of which contradict the Complaint or are disputed by the parties. See Gorog v. Best Buy Co., 760 F.3d 787, 791 (8th Cir. 2014); C.H. Robinson Worldwide, Inc. v. Lobrano, 695 F.3d 758, 764 (8th Cir. 2012). County’s collection of property taxes, repeating the claims brought in Menze I, where “Plaintiff sought declaratory and administrative relief that could have cured this Tort,” but

the “District Court of Minnesota located in Otter Tail County failed to act according to statute and therefore denied relief, remedy, or cure.” Id. at 3–4. On April 13, Judge Judd construed the filing as a motion to reconsider Menze I and dismissed the action sua sponte, again without prejudice. Menze II (Index No. 12 at 1, 3). The third suit. On April 19, 2023, Mr. Menze filed what Judge Judd construed as an answer to “the tax or penalty against such parcel of land” published in a delinquent real

estate tax notice. See Minn. Stat. § 279.15; Minn. Otter Tail Cnty. Dep’t - Auditor v. Menze (Menze III), 56-CV-23-844 (Minn. Dist. Ct. June 12, 2023) (Index No. 15 at 2). That chapter provides that the County may upon proper notice seek to reduce delinquent taxes to a judgment, see Minn. Stat. §§ 279.05, 279.091, 279.14, and parties with an interest in the land may file “an answer setting forth a defense or objection to the tax or penalty against

such parcel of land,” Minn. Stat. § 279.15. Mr. Menze’s answer restated his arguments that the County had no authority to collect property taxes. See Menze III (Index No. 1). Judge Judd again rejected Mr. Menze’s claims. Menze III (Index No. 15 at 4–5). In a June 12 order, Judge Judd concluded that “Mr. Menze failed to overcome the presumption that his property is subject to taxation because he presented no evidence,” and he “sustain[ed]

all taxes and penalties against the parcels identified” in the suit, instructing the court administrator to enter judgment. Id. at 5–6. On June 26, Mr. Menze filed a motion to reconsider. Menze III (Index No. 18). The next day, the County moved for an “Order identifying Aaron Menze as a frivolous litigant” and restricting his ability to file in the Otter Tail County District Court. Menze III (Index No. 20 at 1). The court denied Mr. Menze’s motion to reconsider and granted the County’s motion to find Mr. Menze a

frivolous litigant. Menze III (Index No. 30 at 6); see also ECF No. 12-6 at 6. Judge Judd determined that Mr. Menze’s argument was wrong on the merits and that Mr. Menze was “unlikely to prevail on future actions relating to his property taxes” because “[t]here is nothing to indicate that his properties are exempt from taxation,” and the County has “no legal obligation” “to answer legal questions about its police powers and ability to tax real property.” Menze III (Index No. 30 at 5–6). “Given the number of times [Mr. Menze] has

attempted to raise the same baseless legal claims,” the court concluded, “it appears the only way the Court can correct the situation is to impose the preconditions as set forth below.” Id. at 6. Judge Judd ordered that Mr. Menze post $100.00 in security “before filing any legal claim, motion, or other request relating to his property taxes,” and to pay the same amount “to the prevailing party” if his “legal claim, motion, or other request is the same as

or is similar to those made in” the three previous cases. Id. at 6–7. Mr. Menze did not appeal. The fourth suit. Restricted in his ability to bring claims in state court, Mr. Menze turned to federal court. On April 9, 2024, Mr. Menze filed a fourth action asserting essentially the same claims as before. See Menze v. County of Otter Tail (Menze IV), No.

24-cv-1243 (PJS/LIB) (D. Minn. Apr. 9, 2024), ECF No. 1 ¶ 26 (“To Date, the Defendant’s claims have not been substantiated with any type of jurisdictional statements or substantiating evidence that the State or County has personal, subject matter and territorial jurisdictional authority over the Plaintiff or his private property.”). The County moved to dismiss, Menze IV, ECF No. 5, and Mr. Menze moved for injunctive relief, ECF No. 22. Reasoning that the complaint was barred by the Rooker-Feldman doctrine and was

frivolous, Magistrate Judge Leo I. Brisbois concluded that subject-matter jurisdiction was lacking and recommended denying the motion for injunctive relief and dismissing the action without prejudice. Menze IV, ECF No. 35 at 12, 15, 18–19. Chief Judge Patrick J. Schiltz adopted the report and recommendation in its entirety on January 10, 2025. Menze IV, ECF No. 39. Mr. Menze did not appeal. This suit. Mr. Menze filed this case on March 21, 2025. ECF No. 1. He raises the

same basic issue he raised in each of his four prior cases. See ECF No. 7 at 6 (“The controversy before this Court can be boiled down to a single issue.

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