Legal Opinion
County of Aitkin, relators v. Blandin Paper Company
Supreme Court of Minnesota
Decided August 17, 2016No. A15-1666PublishedCited by 2 opinions
1Opinion of the Court
OPINION
DIETZEN, Justice.
Blandin Paper Company (“Blandin”) filed 156 property tax petitions to challenge the assessor's estimates of market value, for purposes of property tax assessments, for 4,680 parcels of land constituting roughly 187,000 acres of land located in Aitkin, Itasca, Koochiching, and St. Louis Counties (“the Counties”) for the January 2, 2010, and January 2, 2011, valuation dates. Before trial, the Counties moved to exclude evidence Blandin offered regarding the unit-rule method for determining the market value of the property at issue, arguing that the method was not…
2Cases cited23 opinions
- Comcast Corp. v. Department of RevenueOregon Supreme Court · 2014
- McCannel v. County of HennepinSupreme Court of Minnesota · 1980
- In RE PETITION OF HAMM v. StateSupreme Court of Minnesota · 1959
- Doe v. Archdiocese of Saint Paul & MinneapolisSupreme Court of Minnesota · 2012
- People Ex Rel. D., L. W.R.R. Co. v. . ClappNew York Court of Appeals · 1897
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3Cited by2 opinions
- Menard, Inc., Relator v. County of ClaySupreme Court of Minnesota · 2016
- Comm'r of Revenue v. Enbridge Energy, LPSupreme Court of Minnesota · 2019