Marquette Bank National Ass'n v. County of Hennepin

OPINION

RUSSELL A. ANDERSON, J.

Respondent, Marquette Bank National Association, challenged the 1994-1996 property tax assessments of one of its branch-bank locations, known as Marquette Bank-Brook-dale. The Minnesota Tax Court determined that the market value of the subject property was $1,110,000 for all three years. By writ of certiorari, relator, Hennepin County, seeks review of the tax court’s decisions denying its motions for either amended findings of a new trial. Relator argues that (1) the tax court improperly considered a value-in-use appraisal offered by the respondent’s expert…