Real Estate Tax Assessments of Real Property of Silver Lake Apartments, Inc. v. County of Olmsted

These are appeals from orders denying alternative motions for amended findings of fact, conclusions of law, and order for judgment, or a new trial.

Taxpayer, Silver Lake Apartments, Inc., owns a complex of apartment buildings in Rochester, Olmsted County, Minnesota. The complex, built in 1950, has 8 buildings with a total of 126 apartments. Olmsted County determined that the full and true value of the complex for tax purposes was $332,940. Taxpayer commenced separate actions contesting the real estate taxes payable in 1967,1968, and 1969, alleging that the evaluation was excessive. The actions…