Cited by

of Hennepin, (explaining that some comparables “were not arms-length transactions which reflected actual market value”).

of Hennepin, (concluding that the tax court did not err in relying on the cost approach when the market comparison approach “left a good deal to be desired”).

of Hennepin, see also Appraisal Institute, Dictionary of Real Estate Appraisal 17, 67, 143, 255 (4th ed.2002).

d at 278 ; see also Lewis & (“Whatever weight priority may usually attach to each approach, the priority and quantum of reliance depends on the facts.of each case.”).

Equitable Life, d at 552 (citing Lends & ).

We start from a premise that real estate “appraisal is an inexact value determi *634 nation.” Lewis &amp

Lewis & (emphasis added).

See Lewis & Crossroads Center (Rochester), Inc. v. Commissioner of Tax., 286 Minn. 440, 446-47