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KCP HASTINGS, LLC v. COUNTY OF DAKOTA

No. A15-0018.

868 N.W.2d 268 (2015)

KCP HASTINGS, LLC, Relator, v. COUNTY OF DAKOTA, Respondent.

Supreme Court of Minnesota.

August 12, 2015.

Attorney(s) appearing for the Case

Dan Biersdorf , Ryan Simatic , Biersdorf & Associates, P.A., Minneapolis, MN, for relator.

James C. Backstrom , Dakota County Attorney, Suzanne W. Schrader , Assistant County Attorney, Hastings, MN, for respondent.

Considered and decided by the court without oral argument.

OPINION

Relator KCP Hastings, LLC ("KCP"), challenged respondent Dakota County's estimated assessment of the market value of its shopping mall for the assessment dates of January 2, 2010, January 2, 2011, and January 2, 2012. After a 2-day trial, the tax court adopted market valuations of the property that exceeded the...

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