Lewis & Harris v. County of Hennepin

OPINION

COYNE-, Justice.

Lewis & Harris, a partnership, challenged the 1990 assessed valuation of the partnership’s commercial property at 4100 West 76th Street in Edina. The Hennepin County assessor’s valuation was $1,170,000. The tax court declared the fair market value of the property was $1,150,000 and ordered the Hennepin County books and records changed to reflect that conclusion. Lewis & Harris moved for amended findings and conclusions or a new trial and, following denial of the post-trial motions, brought this appeal.

In September 1987 the petitioner partnership composed of Terry Lewis…