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EOP-NICOLLET v. COUNTY OF HENNEPIN

No. A06-96.

723 N.W.2d 270 (2006)

EOP-NICOLLET MALL, L.L.C., Relator, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

November 2, 2006.

Attorney(s) appearing for the Case

Thomas R. Wilhelmy, Judy S. Engel, Edward T. Matthews, Fredrikson & Byron, P.A., Minneapolis, MN, for Relator.

Robert T. Rudy, Lisa Hahn-Cordes, Hennepin County Attorney's Office, Minneapolis, MN, for Respondent.

Myron Lee Frans, Faegre & Benson LLP, Minneapolis, MN, for Amicus.

Heard, considered, and decided by the court en banc.

OPINION

GILDEA, Justice.

After a 12-day trial, the tax court determined the value for property tax purposes of relator's property in downtown Minneapolis. Relator appeals to this court, claiming that the tax court made numerous errors that require remand for a new trial. We affirm.

Relator EOP-Nicollet Mall, L.L.C. (EOP) contested the January 2, 2000, and January 2, 2001, assessed values of EOP's office building (subject property) located at 800...

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