Court Opinion

ID: 9733055
Source: CourtListenerOpinion
Date Created: 2023-08-26 16:51:44.518876+00
Date Added: 2024-06-11T18:26:38.066581
License: Public Domain

SABERS, Justice
(dissenting).
I dissent also.
I would affirm the trial court on the basis that Associates failed in its burden to “produce sufficient evidence to show the assessed valuation was in excess of true and full value, lacked uniformity in the same class or was discriminatory.” Knodel, 269 N.W.2d at 389; see also, Roseland, 474 N.W.2d at 275; and Mortenson, 303 N.W.2d at 110.
This case falls far short of Roseland where the evidence clearly showed assessed valuation exceeded the actual value of the property. Roseland, 474 N.W.2d at 275. Although there are faults and inconsistencies in some of the testimony of Assessor Sessions, they do not destroy her evaluation and the trial court so found. In my view, the majority opinion fails to convince that the findings of fact of the trial court were clearly erroneous.