Enterprise, Avis Win Property Tax Fight at Minnesota High Court

Avis Budget Car Rental LLC and Enterprise Leasing Co. of Minnesota convinced the state high court that their properties at the Minneapolis-St. Paul airport were overvalued for tax purposes.

Avis and Enterprise lease space for their rental car operations from the Metropolitan Airports Commission. In addition to rent, they pay a concession fee totaling 10% of the revenue earned at the property in exchange for use of the facilities and access to airport patrons. Hennepin County included the concession fee as rental income attributable to the property when assessing its value.

The Minnesota Supreme Court ruled Wednesday that the concession ...