Menard, Inc., Relator v. County of Clay

OPINION

CHÚTICH, Justice.

Relator Menard, Inc. appealed to the tax court from respondent Clay County’s assessment of the market value of Menard’s Moorhead home improvement retail store for the assessment dates of January 2, 2011; January 2, 2012; January 2, 2013; and January 2, 2014. Following a trial, the tax court adopted market valuations below the County’s assessment values but above Menard’s expert appraiser’s valuation. Menard appealed.

In this appeal from the tax court’s final order and .judgment, Menard asserts that the tax court erred in several respects: (1) the tax court rejected…