Guardian Energy, LLC v. Cnty. of Waseca

HUDSON, Justice.

*2We remanded this case to the Minnesota Tax Court in 2015 after concluding that the external-obsolescence calculations made by the tax court in valuing relator Guardian Energy's property were not reasonably supported by the record. Guardian Energy, LLC v. County of Waseca , 868 N.W.2d 253 (Minn. 2015). The tax court then issued a new order in 2016 that again addressed external obsolescence and made findings and conclusions regarding the value of Guardian's property (the "2016 Order"). Before judgment was entered on that order, respondent Waseca County filed a motion that…