EOP-Nicollet Mall, L.L.C. v. County of Hennepin

OPINION

GILDEA, Justice.

After a 12-day trial, the tax court determined the value for property tax purposes of relator’s property in downtown Minneapolis. Relator appeals to this court, claiming that the tax court made numerous errors that require remand for a new trial. We affirm.

Relator EOP-Nicollet Mall, L.L.C. (EOP) contested the January 2, 2000, and January 2, 2001, assessed values of EOP’s office building (subject property) located at 800 Nicollet Mall in Minneapolis. The subject property, also known as the U.S. Bancorp Center, is a multi-tenant 30-story office building located diagonally…