Legal Opinion
Northwest Racquet Swim & Health Clubs, Inc. v. County of Dakota
Supreme Court of Minnesota
Decided January 23, 1997No. C8-96-1444PublishedCited by 10 opinions
1Opinion of the Court
OPINION
STRINGER, Justice.
Appellant Northwest Racquet, Swim and Health Clubs, Inc. (“Northwest”) petitioned the tax court for review of the Dakota County Assessor’s assessment that the market value of its Burnsville Racquet, Swim and Health Club (the “Burnsville Club”), as of January 2, 1993, was $6,298,700. After a three-day trial, the tax court found the fair market value of the Burnsville Club to be $7,190,000. In reaching its result, the tax court rejected Northwest’s appraisal of the club based on an income allocation model and relied exclusively on the cost approach; further, it rejected…
2Cases cited9 opinions
- McCannel v. County of HennepinSupreme Court of Minnesota · 1980
- Montgomery Ward & Co. v. County of HennepinSupreme Court of Minnesota · 1990
- Equitable Life Assurance Society of the United States v. County of RamseySupreme Court of Minnesota · 1995
- Federal Reserve Bank of Minneapolis v. StateSupreme Court of Minnesota · 1981
- Alstores Realty, Inc. v. StateSupreme Court of Minnesota · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- American Express Financial Advisors, Inc. v. County of CarverSupreme Court of Minnesota · 1998
- Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, A15-422Supreme Court of Minnesota · 2016
- Almor Corp. v. County of HennepinSupreme Court of Minnesota · 1997
- Lewis v. County of HennepinSupreme Court of Minnesota · 2001
- Archway Marketing Services v. County of Hennepin, Relator.Supreme Court of Minnesota · 2016
5 more not listed; retrieve them via the Exa API.