G&I IX OIC LLC v. COUNTY OF HENNEPIN

A21-1493.

979 N.W.2d 52 (2022)

G&I IX OIC LLC, Respondent, v. COUNTY OF HENNEPIN, Appellant.

Supreme Court of Minnesota.

Filed: August 24, 2022.


Attorney(s) appearing for the Case

Thomas R. Wilhelmy , Judy S. Engel , Gauri S. Samant , Fredrikson & Byron, P.A., Minneapolis, Minnesota, for respondent.

Michael O. Freeman , Hennepin County Attorney, Rebecca L.S. Holschuh , Jeffrey M. Wojciechowski , Assistant County Attorneys, Minneapolis, Minnesota, for appellant.

Jay T. Squires , Rupp, Anderson, Squires, Waldspurger & Mace, P.A., Minneapolis, Minnesota, for amici curiae Association of Minnesota Counties and Minnesota Association of Assessing Officers.

Kathleen M. Brennan , Douglas M. Carnival , McGrann Shea Carnival Straughn & Lamb, Chartered, Minneapolis, Minnesota; and Amy D. Grady , Bloomington, Minnesota, for amici curiae Greater Minneapolis Building Owners and Managers Association, Greater St. Paul Building Owners and Managers Association, BOMA Duluth, and NAIOP Minnesota Chapter.

Robert Small , Executive Director, Minnesota County Attorneys Association, Saint Paul, Minnesota; and Kathryn M. Keena , Dakota County Attorney, Suzanne W. Schrader , Assistant County Attorney, Hastings, Minnesota; and Janet Reiter , Chisago County Attorney, Jeffrey B. Fuge , Assistant County Attorney, Center City, Minnesota; and Stephen F. O'Keefe , Goodhue County Attorney, Carol K. Lee , Assistant County Attorney, Red Wing, Minnesota; and Mark Ostrem , Olmsted County Attorney, Thomas M. Canan , Senior Assistant County Attorney, Rochester, Minnesota, for amicus curiae Minnesota County Attorneys Association.


OPINION

The question posed here is whether appellant Hennepin County, in a property tax trial involving respondent G&I IX OIC LLC ("G&I"), may use an expert report containing nonpublic data about comparable rental properties to establish the market value of G&I's office tower. Specifically, we must determine...

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