(concurring in part and dissenting in part).
I generally concur with the legal reasoning of the majority, but do not believe that its analysis should be applied under these facts to deprive Northwest Airlines of a hearing. For over 20 years, since our decision in In re McCannel, 301 N.W.2d 910, 923-24 (Minn.1980), Hennepin County has been valuing this leased property by using a traditional cost approach for this special use property. Then on January 4, 2000, the county switched its appraisal approach after the 60 day filing requirement in Minn.Stat. § 278.05, subd. 6(a) (2000) had expired. The county is trying to take unfair advantage of this change in strategy without notice to Northwest after a long-term course of dealings using a different classification that did not require income figures.
The county stated that it found out about a new lease after the 60-day period had expired. But the county knew that this public property was always leased by Northwest. This facility had been under lease since 1956 and, although the initial lease expired in 1991 and was a morith-to-month lease thereafter, the county had been aware of the leased nature of this property for over 40 years. In fact, we made reference to the initial lease in McCannel. However, even though the county knew of a lease all along, until now the county had always used the traditional cost approach for this special use, leased property rather than the income approach. The tax court also noted that “[p]etitioner, as tenant of the MSP [Minneapolis/St. Paul International Airport], has filed petitions contesting the assessed value of the MSP since 1957.”1 The terms of the lease *224changed over the years, but not the leasehold nature of Northwest’s interest in the property. The county also knew that the original lease would be “market based” as of June 30, 1991, when the original lease expired, because that term was in the original lease. However, the county waited almost 9 years to change its classification.
Minnesota law provides a mechanism for a property owner to contest a real estate assessment. Minn.Stat. § 278.01 (2000). That statutory mechanism requires petitioners challenging the assessed value of income-producing property to provide certain information to the county assessor within 60 days after filing the petition. Minn.Stat. § 278.05, subd. 6(a). Failure to provide that information results in the dismissal of the petition unless the required information is unavailable. Id.; BFW Co. v. County of Ramsey, 566 N.W.2d 702, 704 (Minn.1997).
Here, Northwest failed to provide that information within 60 days, and its petition was dismissed. While this result is consistent with the language of the statute, the unfairness lies in the fact that Northwest was unaware that it was required to submit certain information and comply with the 60 day statutory deadline in Minn.Stat. § 278.05, subd. 6(a). Northwest was unaware because the county did not provide notice that it had changed its classification of the subject property to income-producing property.
Based on these facts, I believe it is unfair and inequitable for Hennepin County to benefit by its changed tactics. This result reached by the majority is especially unjust based on the Hennepin County Assessor’s office testimony in front of the House Tax Committee when the 60 day rule was adopted in 1994. The assessor testified that the county warned property owners that their property was subject to the then-current 45 day rule relating to information to be provided on income-producing property, suggesting that the county assessor would continue that practice with respect to the 60 day rule. Hearing on H.F. 7890, H. Comm, on Taxes, 78th Minn. Leg., Mar. 25, 1994 (audiotape) (statement of Tom May, Assistant Henne-pin County Assessor). However, in truth and fact, in this case the Hennepin County Assessor’s office submitted an affidavit stating the assessor’s office does not make a practice of warning property owners that information relative to income-producing property must be provided before the 60 day filing period expires. The county did not warn Northwest of its practice or its change in classification of this building, and did not even request a copy of the actual lease until over 1 year after the 60 day period had expired.
Accordingly, I would affirm the tax court’s analysis, but I would make this decision prospective and remand for a hearing on the tax years in question.
. Northwest Airlines, Inc. v. County of Henne-pin, No. TC 25905, TC 26548, TC 27651, 2 *224(Minn. T.C. Aug. 29, 2000).