Legal Opinion

Brookfield Trade Center, Inc. v. County of Ramsey

Supreme Court of Minnesota

Decided August 13, 1998No. C1-97-2171PublishedCited by 230 opinions

1Opinion of the Court

OPINION

PAUL H. ANDERSON, Justice.

In a grant of summary judgment in favor of respondents Brookfield Trade Center, Inc. and Petula Associates, Ltd., the Minnesota Tax Court held that the January 2, 1993 real estate tax valuation for the Minnesota World Trade Center must be recalculated so as to reflect the Trade Center’s actual fair market value on that date. The tax court rejected relator County of Ramsey’s argument that the minimum market value established in an assessment agreement executed as part of a tax increment financing development agreement was the correct basis for determining the…

2Cases cited9 opinions

  1. Current Technology Concepts, Inc. v. Irie Enterprises, Inc.Supreme Court of Minnesota · 1995
  2. Trondson v. JanikulaSupreme Court of Minnesota · 1990
  3. Carl Bolander & Sons Inc. v. United Stockyards Corp.Supreme Court of Minnesota · 1974
  4. L & H TRANSP., INC. v. Drew Agency, Inc.Supreme Court of Minnesota · 1987
  5. Employers Mutual Liability Insurance Co. of Wisconsin v. Eagles Lodge of HallockSupreme Court of Minnesota · 1969

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3Cited by230 opinions

  1. Frieler v. Carlson Marketing Group, Inc.Supreme Court of Minnesota · 2008
  2. General Mills Operations, LLC v. Five Star Custom Foods, Ltd.Court of Appeals for the Eighth Circuit · 2013
  3. Dawn Equipment Company, Plaintiff-Counterclaim and James H. Bassett, Counterclaim v. Micro-Trak Systems, IncorporatedCourt of Appeals for the Seventh Circuit · 1999
  4. Oklahoma City Urban Renewal Authority v. Medical Technology & Research AuthoritySupreme Court of Oklahoma · 2000
  5. The Baer Gallery, Inc. v. Citizen's Scholarship Foundation of America, Inc., Now Known as Scholarship America, Inc.Court of Appeals for the Eighth Circuit · 2006

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