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EQUITABLE LIFE ASSUR. SOC. v. RAMSEY CTY.

No. C3-94-52.

530 N.W.2d 544 (1995)

The EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES, Respondent, v. COUNTY OF RAMSEY, Relator.

Supreme Court of Minnesota.

April 28, 1995.

Attorney(s) appearing for the Case

Tom Foley, Ramsey County Attorney, M. Jean Stepan, Heidi M. Westby, Asst. County Attys., St. Paul, MN (Ralph W. Peterson, St. Paul, of counsel), for relator.

Kenneth A. Larson, Thomas V. Seifert, Head, Seifert, Vander Weide, Minneapolis, for respondent.

Kim Mastro, Assoc. of MN Counties, St. Paul, William Jeronimus, MN County Attys. Assoc., St. Paul, for amicus curiae.

Considered and decided by the court en banc without oral argument.

OPINION

ANDERSON, Justice.

This case comes to us on certiorari to the Minnesota Tax Court. Equitable Life Assurance Society of the United States challenged the Ramsey County assessor's 1990 and 1991 estimated market values of two contiguous parcels of real property that are part of the Rosedale Shopping Center, a super-regional shopping center. Relying on a discounted cash flow ("DCF") analysis, a form of the income capitalization approach to determining...

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