Burnsville Medical Building, LLC, Relator v. County of Dakota

STATE OF MINNESOTA IN SUPREME COURT A24-0847 Tax Court Gaïtas, J. Burnsville Medical Building, LLC, Relator, vs. Filed: May 14, 2025 Office of Appellate Courts County of Dakota, Respondent. ________________________ Larry D. Martin, L.D. Martin Law Office, Victoria, Minnesota, for relator. Kathryn M. Keena, Dakota County Attorney, Suzanne W. Schrader, Assistant Dakota County Attorney, Hastings, Minnesota, for respondent. ________________________ SYLLABUS 1. The tax court did not err by using market rent rather than effective net rent to calculate the subject property’s potential gross income…