be tenable. Id. (italics in original). The court concluded that because' fee owners have no personal liability to pay ad valorem taxes, the parties’ lease agreement did not create personal liability for the lessee. Id. at 24, 123 N.W.2d at 202. Respondents contend that under Rhude parties can never contractually agree to be personally liable for ad valorem taxes. We disagree. First, we note that by undertaking an analysis of the parties’ lease agreement, the Rhude court implicitly recognized that a contract can create personal liability to pay ad valorem taxes. See id. at 20, 123 N.W.2d at 199 (acknowledging that the state’s argument would be tenable if the court ignored certain contractual language); see also State v. Barrett & Zimmerman, 228 Minn. 96, 99, 36 N.W.2d 590, 593 (1949) (<HOLDING>). If a contract could never create personal
holding that it was error to dismiss complaint against individual defendants who had acted as agents of corporate trustee who could be held personally liable recognizing that an owner of property could be personally liable to one who voluntarily pays ad valorem taxes if the parties executed a valid contract or agreement recognizing the general rule that a property owner is not liable for the negligence of an independent contractor holding officer personally liable because he agreed to personally guarantee payment on an account holding owner of limited liability company may be personally liable to third party if owner acts as agent for company and fails to disclose existence and identity of principal