OPINION
ANDERSON, Justice.
This case comes to us on certiorari to the Minnesota Tax Court. Relator, Homart Development Co., challenged the 1991 and 1992 assessments of the market value for its real property located in Bloomington, Minnesota. Pursuant to the statute which establishes the procedure for the prehearing exchange of appraisals in property tax cases, Homart was to furnish its appraisal to the attorney for Hennepin County on the fifth day before...
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