Legal Opinion
Archway Marketing Services v. County of Hennepin, Relator.
Supreme Court of Minnesota
Decided July 27, 2016No. A15-1605PublishedCited by 5 opinions
1Opinion of the Court
OPINION
ANDERSON, Justice.
Respondent Archway Marketing Services (Archway) challenged relator Henne-pin County’s assessment of the market value of two bulk-distribution warehouses for the assessment dates of January 2, 2009, and January 2, 2010. Following a trial, the tax court adopted market valuations lower than the recent sale price of each subject property. The County appealed, asserting that the tax court erred by rejecting the County’s sales comparison analysis and a large portion of the County’s income capitalization analysis. Although the tax court did not err in rejecting portions of…
2Cases cited16 opinions
- Equitable Life Assurance Society of the United States v. County of RamseySupreme Court of Minnesota · 1995
- Continental Retail, LLC v. County of HennepinSupreme Court of Minnesota · 2011
- Westling v. County of Mille LacsSupreme Court of Minnesota · 1994
- Alstores Realty, Inc. v. StateSupreme Court of Minnesota · 1970
- American Express Financial Advisors, Inc. v. County of CarverSupreme Court of Minnesota · 1998
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3Cited by5 opinions
- Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, A15-422Supreme Court of Minnesota · 2016
- Menard, Inc., Relator v. County of ClaySupreme Court of Minnesota · 2016
- Macy's Retail Holdings, Inc. v. County of HennepinSupreme Court of Minnesota · 2017
- Burnsville Medical Building, LLC, Relator v. County of DakotaSupreme Court of Minnesota · 2025
- Comm'r of Revenue v. Enbridge Energy, LPSupreme Court of Minnesota · 2019