WAHL, Justice.
We have consolidated these cases on appeal. The central issue in each case is whether the assessment/sales ratio studies (hereinafter sales ratio studies) prepared by the Department of Revenue for the Minnesota Tax Court may be used to establish a prima facie case of unequal assessment.
The petitioners, two apartment building owners, sought review of real estate taxes pursuant to Minn.Stat. § 278 (1982). Robert E. Short (hereinafter...
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