Tax Court Digest: June 1, 2022

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Property Taxation

Evidence

In this dispute over the valuation of real property, county filed pretrial objections to several proposed exhibits on petitioner’s exhibit list.   In addition, county objected to a witness’s testimony on the grounds that the witness lacked the foundation to provide lay opinion testimony, nor was he timely or properly disclosed as an expert witness based on the requirements of the amended scheduling order. The Tax Court denied the motion as to all but one exhibit, but granted it as to that one, and granted the motion as to the proposed witness.

27-CV-20-06019 Bradley v. County of Hennepin

Property Taxation

Valuation

This property tax case concerned the market value as of 2018 of space at the Minneapolis-St. Paul International Airport that petitioner leased from the Metropolitan Airports Commission. The Tax Court found that the assessed value of the subject property overstated its market value.

27-CV-19-4728 Avis Budget Car Rental, LLC v. Count of Hennepin

Property Taxation

Valuation

This property tax case concerned the market value as of 2018 of space at the Minneapolis-St. Paul International Airport that petitioner leased from the Metropolitan Airports Commission. The Tax Court found that the assessed value of the subject property overstated its market value.

27-CV-19-4730 Enter. Leasing Co of MN v. Count of Hennepin