444 Lafayette, LLC v. County of Ramsey
Annotate this CaseRelators, two businesses, sought certiorari review of the Minnesota Tax Court's determination of the fair market value on the 2007, 2008, and 2009 assessment dates for an office building located in Ramsey County. At trial, the tax court heard expert testimony from Relators' appraiser and Ramsey County's appraiser. After trial, the County submitted a post-trial brief that argued for higher property valuations than the market values assigned to the property by either appraiser. The court then adopted, verbatim, the County's proposed market valuations on the three assessment dates. The Supreme Court reversed the tax court's decision, holding that the court's findings and conclusions failed to meet the standard articulated in Eden Prairie Mall, LLC v. County of Hennepin, which states that when the tax court rejects the testimony of both appraisers, the court must give a basis for its calculations and provide an adequate explanation and factual support in the record for its conclusions.
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