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1300 NICOLLET, LLC v. COUNTY OF HENNEPIN

A22-0671.

990 N.W.2d 422 (2023)

1300 NICOLLET, LLC, Relator, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

Filed: May 17, 2023.

Attorney(s) appearing for the Case

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

Mary F. Moriarty , Hennepin County Attorney, Sara L. Bruggeman , Jeffrey M. Wojciechowski , Rebecca L.S. Holschuh , Assistant County Attorneys, Minneapolis, Minnesota, for respondent.

OPINION

This case arises from the Minnesota Tax Court's market valuation of the real estate of the Minneapolis Hyatt Regency Hotel (the Hotel) for the tax years 2016, 2017, and 2018. Relator 1300 Nicollet, LLC (1300 Nicollet), which owns the Hotel, challenged the market values assessed by respondent County of Hennepin...

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