444 Lafayette, LLC v. County of Ramsey

OPINION

Relators 444 Lafayette, LLC, and Meri-tex Enterprises, Inc., seek certiorari review of the Minnesota Tax Court’s determination of the fair market value on the January 2, 2007; January 2, 2008; and January 2, 2009, assessment dates for an *107office building located at 444 Lafayette Road in Saint Paul, Minnesota. At trial, the tax court heard expert testimony from relators’ appraiser and Ramsey County’s appraiser. After trial, the County submitted a post-trial brief that argued for higher property valuations than the market values assigned to the property by either appraiser. The court then…