County, Lawyer Avoid Sanction In AI-Faked Cite Tax Case

·

(June 6, 2025, 9:00 AM EDT) -- BUFFALO, Minn. — A lawyer for a Minnesota county avoided sanctions for submitting a motion for summary judgment that included five fake artificial intelligence-created cites, but the tax court said it would refer the matter to the Minnesota Lawyers Professional Responsibility Board for further review and deny the motion.

(Delano Crossing 2016, LLC v. County of Wright, No. 86-CV-23-2147, Minn Tax, Wright Co., 2025 Minn. Tax LEXIS 23)

(Opinion on sanctions available.  Document #46-250716-003R.  Opinion on summary judgment available.  Document #46-250716-002R.)

The court issued its opinions on May 29.

Delano Crossing 2016 LLC filed a challenge to a 2022 tax assessment.  Wright County moved for summary judgment and filed an associated brief.

AI Cites

When the Wright County Tax Division couldn’t locate five of the cited cases in the brief, it issued an order to show cause why attorney Rachel E. Pence and the Wright County Attorney’s Office shouldn’t be sanctioned for the conduct and referred to the Minnesota Lawyers Professional Responsibility Board.

The en banc court said the submitted brief “included five citations generated by Artificial Intelligence; none of the five citations referred to an actual judicial decision.  Indeed, much of the County’s brief appeared to be written by AI.” 

The court found that the conduct violated Rule 11 but declined to order sanctions. 

However, the court said it would refer the matter to the board for further review.

Summary Judgment

In denying the motion for summary judgment, the court said, “Wright County’s motion for summary judgment fails for several reasons.  At the outset, however, we note that Wright County’s motion asks us to make a merits-based determination using procedural failings as support.  The County is trying to put a square peg in a round hole.  In addition to using the wrong legal tool, the motion is factually deficient, premature, and Wright County did not show Delano Crossing failed to prosecute this matter.”

Wright County has not shown the Delano Crossing has not complied with deadlines or caused unnecessary delay as required for a finding that Delano Crossing has not adequately prosecuted the case, the court said.  The motion is also premature.  Delano Crossing has not offered a trial appraisal, the most common method of challenging an assessment.  But a trial appraisal is not the only way of making a case and Delano Crossing has offered an analytics report for the property, the court noted.

Judge Jane N. Bowman wrote for the court, joined by Judges Bradfor S. Delapena and Beverly J. Luther Quast.

Counsel

Delano Crossing is represented by Larry D. Martin of L.D. Martin Law Office

Wright County is represented by Pence, Caroline Bachun, Brian A. Lutes and Elizabeth M. Larson of Wright County Attorney’s Office.