Cited by

“The highest and best use of a property is the one that is physically possible, legally permissible, financially feasible, and maximally productive.” Menard

of Clay, (alteration in original) (citation omitted) (internal quotation marks omitted); see also In re Objection to Real Prop.

“We ‘accord the tax court broad discretion in choosing which valuation approach to use.’ ” Menard, (quoting Evans v. County of Hennepin , ).

to reflect differences [like location, size, and time of sale] between the sold property and the subject property.” Menard, (first and second alterations in original) (citation s omitted) (internal quotation marks omitted); Carson Pirie Scott & Co. (Ridgedale) v. County of Hennepin, (stating that adjustments should be made for differences, “such as location, size and time of sale,” be

13 disregard the evidence presented at trial.” (quoting Menard, d 804, 813 (Minn. 2016) ).

v. County of Hennepin, (income approach); Menard, (cost approach).

We will not disturb the tax court’s factual findings unless they are clearly erroneous, that is, when “the evidence as a whole does not reasonably support the decision.” Menard, ().

of Clay, (citation omitted) (internal quotation marks omitted).

“The highest and best use of a property is the one that is physically possible, lega lly permissible, financially feasible, and maximally productive.” Menard, Inc. v. County of Clay , ().