Hansen v. County of Hennepin

OPINION

ANDERSON, Justice.

This case comes to us on certiorari to the Minnesota Tax Court. Relators, Carl and Helen Hansen, challenged the 1990 assessment of market value for two parcels of unimproved property. The tax court lowered the market value of both parcels, but the Hansens appeal, arguing that figures adopted by the court for its development cost approach to value analysis were not supported by the evidence and the court’s reliance on the market approach to value was erroneous and not supported by the evidence. We affirm.

I

On May 14, 1991, the Hansens filed a petition with the tax court…