Opinion ID: 1829637
Heading Depth: 2
Heading Rank: 6

Heading: Deceased Appraiser's Report

Text: The county argues that the tax court erred by admitting into evidence a deceased appraiser's report, which was appended to the report of respondent's appraiser and which the county claims is hearsay. The tax court's evidentiary ruling will not be disturbed absent legal error or abuse of discretion. Marquette Bank, 589 N.W.2d at 307. An expert may base his or her opinion on facts or data that the expert perceived or that were made known to the expert at or before the hearing. Minn. R. Evid. 703(a). If the expert reasonably relies on those facts or data to form opinions or inferences, the facts or data need not be admissible as evidence. Id. Respondent's appraiser testified that he relied on the deceased appraiser's report for building size, land layout and the report's role in a real life transaction, as a bank relied on the deceased appraiser's report to evaluate financing in 1994. Because the deceased appraiser's report was offered for a purpose consistent with Rule 703(a), we conclude that the tax court did not abuse its discretion in admitting the report into evidence as part of respondent's appraiser's report. Even if the county had demonstrated that the tax court abused its discretion in admitting the report, we do not find the evidentiary ruling unfairly prejudiced the county. See Marquette, 589 N.W.2d at 307 (holding that even if evidence admitted in error, admission must result in material prejudice to warrant reversal). The report is mentioned briefly in a footnote to the tax court's original order as one of five appraisals that the court considered. The court also explained that the deceased appraiser did not testify and that his report was only an attachment to the report of respondent's appraiser. The court also noted that respondent's appraiser had prepared an earlier, independent appraisal that provided the same valuation as the appraisal that included the deceased appraiser's report. Thus, the tax court placed little, if any, reliance on the deceased appraiser's report and the county was not unfairly prejudiced by the evidentiary ruling. In sum, we hold the tax court's decision is not clearly erroneous because the record includes evidence that reasonably supports the tax court's conclusions and because the tax court explained its reasoning in reaching its valuation. Affirmed.