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COURT PARK CO. v. COUNTY OF HENNEPIN

A17-0962.

907 N.W.2d 641 (2018)

COURT PARK COMPANY, et al., Respondents, v. COUNTY OF HENNEPIN, Relator.

Supreme Court of Minnesota.

Filed: February 14, 2018.

Attorney(s) appearing for the Case

Kay Nord Hunt , Michael R. Moline , Lommen Abdo, P.A., Minneapolis, Minnesota, for respondents.

Michael O. Freeman , Hennepin County Attorney, Jane N.B. Holzer , Rebecca Holschuh , Assistant County Attorneys, Minneapolis, Minnesota, for relator.

OPINION

Respondents Court Park Company and Camir II, LLC ("the taxpayer") contested relator Hennepin County's ("the County") assessment of the fair market value of the taxpayer's parking ramp. At the close of the taxpayer's case-in-chief, the County moved to dismiss. The tax court deferred ruling on the County's motion...

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