Minnesota Entertainment Enterprises, Inc. v. State

Rogosheske, Justice.

In proceedings pursuant to Minn. St. 278.01, respondent taxing authorities appeal from a judgment reducing the market value of land as of January 2, 1970, for taxes payable in 1971, then owned by petitioner. The dispositive issue is whether the trial court’s findings determining the market value of the subject property are clearly erroneous. Since the evidence supports the findings and determination as to market value, we affirm but remand for modification of the allowance of prejudgment interest to allow interest from the date of filing the petition for refund or from the…