Brookfield Trade Center, Inc. v. County of Ramsey

*870OPINION

BLATZ, Chief Justice.

Relator Ramsey County appeals from a decision of the Minnesota Tax Court granting partial summary judgment to respondents Brookfield Trade Center, Inc., and Petula Associates, Inc. (collectively “Brookfield”), and denying summary judgment to Ramsey County. On remand from this court, the issue before the tax court was whether an assessment agreement establishing the minimum market value for a development property for tax assessment purposes was invalid because the assessor did not comply with the statutory certification requirements set forth in Minn. Stat. §…