Legal Opinion
Southern Minnesota Beet Sugar Coop v. County of Renville
Supreme Court of Minnesota
Decided August 23, 2007No. A07-394PublishedCited by 22 opinions
1Opinion of the Court
OPINION
GILDEA, Justice.
Relator Southern Minnesota Beet Sugar Coop (SMBSC) contested the real property tax assessment of its sugar beet processing plant by respondent County of Renville (the county). After a trial, the Minnesota Tax Court concluded that neither party provided enough evidence to allow the court to determine the market value of the property. The court therefore affirmed the county assessor’s estimated market value of the property. SMBSC petitioned this court for a writ of certiora-ri. We affirm in part, reverse in part, and remand to the tax court.
This dispute involves the sugar…
2Cases cited30 opinions
- ILHC OF EAGAN, LLC v. County of DakotaSupreme Court of Minnesota · 2005
- McCannel v. County of HennepinSupreme Court of Minnesota · 1980
- Hutchinson Technology, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Equitable Life Assurance Society of the United States v. County of RamseySupreme Court of Minnesota · 1995
- Red Owl Stores, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1962
25 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Continental Retail, LLC v. County of HennepinSupreme Court of Minnesota · 2011
- Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, A15-422Supreme Court of Minnesota · 2016
- Conga Corporation, d/b/a Conga Latin Bistro v. Commissioner of Revenue, Relator.Supreme Court of Minnesota · 2015
- Eden Prairie Mall, LLC v. County of HennepinSupreme Court of Minnesota · 2013
- Guardian Energy, LLC, Relator v. County of WasecaSupreme Court of Minnesota · 2015
17 more not listed; retrieve them via the Exa API.