BERRY & CO., INC. v. COUNTY OF HENNEPIN

No. A11-0399.

806 N.W.2d 31 (2011)

BERRY & CO., INC., Relator, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

August 24, 2011.


Attorney(s) appearing for the Case

William R. Skolnick , Amy D. Joyce , Skolnick & Shiff, P.A., Minneapolis, MN, for relator.

Michael O. Freeman , Hennepin County Attorney, Michael Bernard , Assistant County Attorney, Minneapolis, MN, for respondent.

Considered and decided by the court without oral argument.


OPINION

GILDEA, Chief Justice.

Following a trial, the Minnesota Tax Court determined the value for property tax purposes of relator's property in Wayzata, Minnesota. Relator, Berry and Co., Inc. ("Berry"), appeals to our court, claiming that the tax court erred in determining the highest and best use for the property and in valuing the property. We affirm.

Berry contested the 2007 and 2008 assessed values of the subject property, which is located...

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