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PETITIONS OF SPACE CENTER, INC.

No. 50803.

302 N.W.2d 17 (1981)

In the Matter of the Petitions of SPACE CENTER, INC. and Honeywell, Inc. for Reduction of Taxes and Assessed Valuation of a Certain Tract of Real Estate in the City of St. Louis Park, County of Hennepin. SPACE CENTER, INC. and Honeywell Inc., Petitioners, Relators, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

Rehearing Denied March 9, 1981.

Attorney(s) appearing for the Case

Lawrence M. Jolliffe, Kenneth M. Anderson, Minneapolis, for relators.

Thomas L. Johnson, County Atty. and Donald J. Lalor, Senior Atty., Civil Division, Minneapolis, for respondent.

Heard, considered and decided by the court en banc.

SIMONETT, Justice.

This case is here on certiorari from the Tax Court. Space Center, Inc., and its tenant, Honeywell, Inc., filed petitions protesting real estate taxes assessed on January 2 in each of the years 1973 through 1977. The Tax Court found the assessments for 1973, 1974 and 1975 exceeded market value and ordered refunds but affirmed the assessments for 1976 and 1977.

Petitioners are here claiming the assessments for all 5 years are still too high...

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