Crossroads Center (Rochester), Inc. v. Commissioner of Taxation

Theodore B. Knudson, Justice. *

Certiorari to review a decision of the Tax Court which affirmed the commissioner of taxation’s determination of the full and true values and assessed values of certain real property in Rochester, Minnesota, on May 1, 1965.

Two adjacent tracts of land are involved in this appeal. The first is the Crossroads Center tract of approximately 11 acres, which is owned by Crossroads Center (Rochester), Inc. On this tract there is an open-mall shopping center containing about 120,000 square feet and occupied by 23 tenants. The second tract consists of 6 1/2 acres, now…