Legal Opinion
Lewis v. County of Hennepin
Supreme Court of Minnesota
Decided March 22, 2001No. CX-00-1077PublishedCited by 10 opinions
1Opinion of the Court
OPINION
RUSSELL A. ANDERSON, Justice.
This case centers on the assessment value of a luxury “dream” home on an unusually configured piece of land in an exclusive Lake Minnetonka neighborhood. The Hennepin County assessor assigned an estimated market value to the property of $4.22 million for 1996 and $4.35 million for 1997 and respondent challenged both assessments under Minnesota Statutes Chapter 278. After determining the fair market value and applying results of a sales ratio study indicating overvaluation for tax purposes, the tax court reduced the assessor’s estimated market value for the…
2Cases cited7 opinions
- Equitable Life Assurance Society of the United States v. County of RamseySupreme Court of Minnesota · 1995
- Alstores Realty, Inc. v. StateSupreme Court of Minnesota · 1970
- F-D Oil Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- Lewis & Harris v. County of HennepinSupreme Court of Minnesota · 1994
- Real Estate Taxes of Northerly Centre Corp. v. County of RamseySupreme Court of Minnesota · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Bond v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Continental Retail, LLC v. County of HennepinSupreme Court of Minnesota · 2011
- Eden Prairie Mall, LLC v. County of HennepinSupreme Court of Minnesota · 2011
- Archway Marketing Services v. County of Hennepin, Relator.Supreme Court of Minnesota · 2016
- Commissioner of Highways v. Karverly, Inc.Supreme Court of Virginia · 2018
5 more not listed; retrieve them via the Exa API.