Beck v. County of Todd

OPINION

ANDERSON, G. BARRY, Justice.

Relator John K. Beck challenged respondent Todd County’s assessment of the value of his lakeshore property in Turtle Creek Township. Todd County estimated that the fair market value of the property was $397,400 as of the assessment date of January 2, 2009. Following a trial, the Minnesota Tax Court found that the fair market value of the property on that date was $395,000. On certiorari appeal to our court, Beck challenges the tax court’s judgment. He argues, among other things, that the tax court erred by (1) adopting the appraisal of Todd County’s expert;…