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HANSEN v. COUNTY OF HENNEPIN

No. C8-94-631.

527 N.W.2d 89 (1995)

Carl M. HANSEN, et al., Relators, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

Rehearing Denied March 1, 1995.

Attorney(s) appearing for the Case

Mark S. Anderson, Gregory P. Brenny, Hillstrom, Bale, Anderson, Polstein, Pearson & Hill, Ltd., Minneapolis, for relators.

Michael O. Freeman, Hennepin County Atty., Paul R. Jennings, Asst. County Atty., Minneapolis, for respondent.

OPINION

ANDERSON, Justice.

This case comes to us on certiorari to the Minnesota Tax Court. Relators, Carl and Helen Hansen, challenged the 1990 assessment of market value for two parcels of unimproved property. The tax court lowered the market value of both parcels, but the Hansens appeal, arguing that figures adopted by the court for its development cost approach to value analysis were not supported by the evidence and the court's reliance on the market...

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