OPINION
ANDERSON, G. BARRY, Justice.
Kmart contested the assessed value of its Detroit Lakes store for taxes payable in the years 2002, 2003, and 2004. The Becker County assessor had originally estimated the market value of the store to be between $2.77 million and $2.8 million for the disputed three years. Kmart's expert appraiser opined that the value was actually $2.35 million for each year; Becker County's expert appraiser opined that the value was actually...
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