EMPIRE STATE BANK v. LYON COUNTY

No. C0-89-1497.

454 N.W.2d 616 (1990)

EMPIRE STATE BANK, Relator, v. LYON COUNTY, Respondent.

Supreme Court of Minnesota.

May 4, 1990.


Attorney(s) appearing for the Case

Paul Stoneberg, Christianson, Stoneberg, Giles & Myers, Marshall, for relator.

Benjamin J. Smith, Smith, Gendler & Shiell, Minneapolis, and Dave Peterson, Lyon County Atty., Marshall, for respondent.

Considered and decided by the court en banc without oral argument.


OPINION

COYNE, Justice.

Certiorari on the relation of Empire State Bank to review a decision of the Tax Court determining that the estimated fair market value of the bank property on January 2, 1987 was $545,000. Relator contends that the bank's property was unequally assessed and that the factual finding of fair market value was clearly erroneous. We disagree with the relator and affirm the decision of the Tax...

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