OPINION
SCHAFER, Judge.
This case presents two issues: (1) whether the imposition of interest is mandatory upon a judgment rendered by the Tax Court, and if it is, what interest rate applies; and (2) whether the state may include sales tax figures in its property valuation determinations.
Taxpayers and defendants, Mayo Foundation for Medical Education and Research and Mayo Clinic Scottsdale (collectively referred to as "Taxpayers") disputed (1) the...
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