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444 LAFAYETTE, LLC v. COUNTY OF RAMSEY

No. A12-0963.

830 N.W.2d 25 (2013)

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

Supreme Court of Minnesota.

April 24, 2013.

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

DIETZEN, Justice.

In this appeal, we consider whether the Minnesota Tax Court followed our remand instructions in 444 Lafayette, LLC v. County of Ramsey (444 Lafayette I), 811 N.W.2d 106 (Minn.2012). Originally, relators 444 Lafayette, LLC and Meritex Enterprises, Inc. sought certiorari review of the tax court's market value determinations for the subject property for the assessment dates January...

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