Opinion ID: 2066162
Heading Depth: 3
Heading Rank: 3

Heading: Lack of Explanation

Text: We will not defer to the tax court's decision when the court has  completely failed to explain its reasoning. Harold Chevrolet, 526 N.W.2d at 58 (emphasis added). Relator asserts the tax court failed to explain its reasoning for its decision, including why it found Herman's land evaluation more thoughtful and reasoned. However, the tax court decision includes a memorandum which discusses the evidence presented at trial, reviews all three market valuation methods, addresses relator's value-in-use argument, and analyzes the court's final determination of the subject property's value. Relator's assertion that the tax court completely failed to explain the reasoning for its decision is not persuasive. After a thorough review of the record and the evidence presented at trial, we hold that the tax court's valuation decision was not clearly erroneous.