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ALMOR CORP. v. COUNTY OF HENNEPIN

No. C6-96-1796.

566 N.W.2d 696 (1997)

ALMOR CORPORATION, et al., Relators, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

Rehearing Denied August 18, 1997.

Attorney(s) appearing for the Case

Fredrikson & Byron, P.A., Thomas R. Wilhelmy, Thomas R. Muck, Minneapolis, for Relators.

Michael O. Freeman, Hennepin County Attorney, Marilyn J. Maloney, Assistant County Attorney, Minneapolis, for Respondent.

Heard, considered and decided by the court en banc.

OPINION

BLATZ, Justice.

Relators, Almor Corporation and its tenant, Cardinal IG, petitioned the Minnesota Tax Court for review of property tax assessments of Almor's contaminated property located at 7115 West Lake Street, St. Louis Park, Minnesota. The St. Louis Park assessor estimated the market value on January 2, 1991, and January 2, 1992, to be $1,625,800. Relators ("Almor") appealed the assessment value for 1991 and 1992 to the tax court which found...

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