Tax Court Digest: June 14, 2023

Property Taxation

Discovery

These consolidated matters concerned the market value of a high-rise office building property in Minneapolis as of two assessment dates. By means of a motion to compel, petitioner sought certain income and expense information concerning the subject property, concerning numerous separate properties, and all documents the county provided to its expert appraiser. The Tax Court order the county to produce an unredacted copy of the assessor’s file for the subject property, but otherwise denied petitioner’s motion.

27-CV-20-7383, 27-CV-21-5271 Ameriprise Fin., Inc. v. County of Hennepin

Property Taxation

Discovery

This matter concerned the market value of an income-producing property located in Eagan. By way of a motion to compel, petitioner sought certain income and expense information concerning various third-party properties, including intervenors’. Intervenors opposed the motion; the county states it would comply with an order requiring production, but asked that any information produced not be subject to dissemination. The Tax Court denied petitioner’s motion without prejudice, based on its determination that petitioner reasonably but mistakenly failed to fully address proportionality with respect to information concerning separate properties.

19HA-CV-21-1252 IRC Cliff Lake, L.L.C. v. County of Dakota