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BROOKFIELD TRADE CTR. v. CTY. OF RAMSEY

No. C1-97-2171.

584 N.W.2d 390 (1998)

BROOKFIELD TRADE CENTER, INC. and Petula Associates, Ltd., Respondents, v. COUNTY OF RAMSEY, Relator.

Supreme Court of Minnesota.

Rehearing Denied October 9, 1998.

Attorney(s) appearing for the Case

Susan Gaertner, Ramsey County Atty., M. Jean Stepan, Asst. County Atty., St. Paul, for relator.

Thomas R. Wilhelmy, Laurie J. Miller, Fredrikson & Byron, P.A., Minneapolis, for respondents.

Carla J. Heyl, St. Paul, for amicus curiae League of Minnesota Cities.

Peg Birk, City Atty., Peter J. McCall, Asst. City Atty., St. Paul, David F. Herr, Wayne S. Moskowitz, Maslon Edelman Borman & Brand, L.L.P., Minneapolis, for amici curiae City of St. Paul and HRA of City of St. Paul.

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

OPINION

PAUL H. ANDERSON, Justice.

In a grant of summary judgment in favor of respondents Brookfield Trade Center, Inc. and Petula Associates, Ltd., the Minnesota Tax Court held that the January 2, 1993 real estate tax valuation for the Minnesota World Trade Center must be recalculated so as to reflect the Trade Center's actual fair market value on that date. The tax court rejected relator County of Ramsey's argument that the minimum market value established...

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