444 Lafayette, LLC v. County of Ramsey

OPINION

DIETZEN, Justice.

ín this appeal, we consider whether the Minnesota Tax Court followed our remand instructions in 444 Lafayette, LLC v. County of Ramsey (444 Lafayette I), 811 N.W.2d 106 (Minn.2012). Originally, rela-tors 444 Lafayette, LLC and Meritex Enterprises, Inc. sought certiorari review of. the tax court’s market value determinations for the subject property for the assessment dates January 2, 2007; January 2, 2008; and January 2, 2009. After trial, the tax court adopted the market values proposed by respondent Ramsey' County in its post-trial brief, which were higher than the…