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444 LAFAYETTE, LLC v. COUNTY OF RAMSEY

No. A11-1014.

811 N.W.2d 106 (2012)

444 LAFAYETTE, LLC, et al., Relators, v. COUNTY OF RAMSEY, Respondent.

Supreme Court of Minnesota.

January 25, 2012.

Attorney(s) appearing for the Case

Thomas R. Wilhelmy , Jennifer A. Kitchak , Fredrikson & Byron, P.A., Minneapolis, MN, for relators.

John J. Choi , Ramsey County Attorney, M. Jean Stepan , Assistant County Attorney, Saint Paul, MN, for respondent.

Considered and decided by the court without oral argument.

OPINION

PER CURIAM.

Relators 444 Lafayette, LLC, and Meritex Enterprises, Inc., seek certiorari review of the Minnesota Tax Court's determination of the fair market value on the January 2, 2007; January 2, 2008; and January 2, 2009, assessment dates for an office building located at 444 Lafayette Road in Saint Paul, Minnesota. At trial, the tax court heard expert testimony from relators' appraiser and Ramsey County...

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