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EDEN PRAIRIE MALL v. COUNTY OF HENNEPIN

No. A09-2229.

797 N.W.2d 186 (2011)

EDEN PRAIRIE MALL, LLC, Relator, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

May 11, 2011.

Attorney(s) appearing for the Case

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

Michael O. Freeman , Hennepin County Attorney, Lisa C. Hahn-Cordes , Beth A. Stack , Assistant County Attorneys, for respondent.

Mark D. Savin , John F. Beukema , Faegre & Benson LLP, Minneapolis, Minnesota, for amicus curiae Minnesota Shopping Center Association.

OPINION

DIETZEN, J.

Pursuant to Minn.Stat. § 278.01 (2010), relator Eden Prairie Mall (EPM) seeks certiorari review of the assessed value determinations by the Minnesota Tax Court for the Eden Prairie Mall and one of the mall's anchor tenants—the Von Maur department store—for the assessment dates of January 2, 2005, and January 2, 2006. The tax court concluded that the market values of both parcels should be increased

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