State v. Fridley Recreation & Service Company

Rogosheske, Justice.

Appeal from a judgment of the district court adopting the tax assessment made by the Anoka county assessor on defendants’ personal property.

In separate answers to citations for delinquent personal property taxes, defendants alleged that for the years 1961 to 1967, the county assessor had assessed their property, consisting of bowling equipment owned and leased by defendants, at a value in excess of its market value. After trial to the court and upon findings of fact and conclusions of law, the court determined the market value placed on the property by the assessor to be…