Cited by

Opinions in Minnesota that cite Equitable Life Assurance Society of the United States v. County of Ramsey, 530 N.W.2d 544.

64 citing documents.

A23-1420 Minn. 2024
6 “Holding period” refers to “[t]he time during which a capital asset must be held to determine whether gain or loss from its sale or exchange is long- term or short-term.” Holding period, Black’s Law Dictionary (11th ed. 2019); see also Equitable Life Assurance Soc’y v. County of Ramsey, (equating “holding period” and “the term of ownership”).
Appellant, vs. Minn. 2023
See Equitable Life Assur ance Soc’y (listing the market -comparison approach as one of three basic approaches).
Inland Edinburgh Festival, LLC, Minn. 2020
Lowe’s Home Centers, LLC (Plymouth), Minn. 2020
Macy's Retail Holdings, Inc. v. County of Hennepin 899 N.W.2d 451 Minn. 2017
Macy's Retail Holdings, Inc. v. County of Hennepin 899 N.W.2d 451 Minn. 2017
Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, … 886 N.W.2d 786 Minn. 2016
Menard, Inc., Relator v. County of Clay 886 N.W.2d 804 Minn. 2016
Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, … 886 N.W.2d 786 Minn. 2016
Menard, Inc., Relator v. County of Clay 886 N.W.2d 804 Minn. 2016
County of Aitkin, relators v. Blandin Paper Company 883 N.W.2d 803 Minn. 2016
County of Aitkin, relators v. Blandin Paper Company 883 N.W.2d 803 Minn. 2016
of Ramsey, (describing the “estimated market values of two contiguous parcels of real property”); Renneke v. Cty.
Archway Marketing Services v. County of Hennepin, Relator. 882 N.W.2d 890 Minn. 2016
Archway Marketing Services v. County of Hennepin, Relator. 882 N.W.2d 890 Minn. 2016
In re the Estate of Mae Anderson Minn. Ct. App. 2016
In re the Estate of Mae Anderson Minn. Ct. App. 2016
of Ramsey, (defining market value as “the price for which property would sell upon the market at private sale” (quotation omitted)).
Guardian Energy, LLC, Relator v. County of Waseca 868 N.W.2d 253 Minn. 2015
KCP Hastings, LLC, Relator v. County of Dakota 868 N.W.2d 268 Minn. 2015
KCP Hastings, LLC, Relator v. County of Dakota 868 N.W.2d 268 Minn. 2015
of Ramsey, (citations omitted) (quoting Westling v. Cty.
Guardian Energy, LLC, Relator v. County of Waseca 868 N.W.2d 253 Minn. 2015
Kohl's Department Stores, Inc. v. County of Washington 834 N.W.2d 731 Minn. 2013
Kohl's Department Stores, Inc. v. County of Washington 834 N.W.2d 731 Minn. 2013
Eden Prairie Mall, LLC v. County of Hennepin 830 N.W.2d 16 Minn. 2013
444 Lafayette, LLC v. County of Ramsey 830 N.W.2d 25 Minn. 2013
444 Lafayette, LLC v. County of Ramsey 830 N.W.2d 25 Minn. 2013
Eden Prairie Mall, LLC v. County of Hennepin 830 N.W.2d 16 Minn. 2013
Continental Retail, LLC v. County of Hennepin 801 N.W.2d 395 Minn. 2011
Continental Retail, LLC v. County of Hennepin 801 N.W.2d 395 Minn. 2011
Eden Prairie Mall, LLC v. County of Hennepin 797 N.W.2d 186 Minn. 2011
Eden Prairie Mall, LLC v. County of Hennepin 797 N.W.2d 186 Minn. 2011
Southern Minnesota Beet Sugar Coop v. County of Renville 737 N.W.2d 545 Minn. 2007
Southern Minnesota Beet Sugar Coop v. County of Renville 737 N.W.2d 545 Minn. 2007
Equitable Life Assurance Soc’y v. County of Ramsey
In Re the Grand Rapids Public Utilities Commission 731 N.W.2d 866 Minn. Ct. App. 2007
In Re the Grand Rapids Public Utilities Commission 731 N.W.2d 866 Minn. Ct. App. 2007
See Equitable Life Assurance Soc’y (stating that whenever possible “appraisers should apply at least two approaches to market value because the alternative value indications derived can serve as useful checks on each other”).
EOP-Nicollet Mall, L.L.C. v. County of Hennepin 723 N.W.2d 270 Minn. 2006
EOP-Nicollet Mall, L.L.C. v. County of Hennepin 723 N.W.2d 270 Minn. 2006
We “will not disturb the tax court’s valuation of property for tax purposes unless the tax court’s decision is clearly erroneous, which means the decision is not reasonably supported by the evidence as a whole.” Equitable Life Assurance Soc’y
Kmart Corp. v. County of Becker 709 N.W.2d 238 Minn. 2006
Kmart Corp. v. County of Becker 709 N.W.2d 238 Minn. 2006
Equitable Life Assurance Soc’y (citations and quotations omit *242 ted).
Kmart Corp. v. County of Becker 639 N.W.2d 856 Minn. 2002
Kmart Corp. v. County of Becker 639 N.W.2d 856 Minn. 2002
Equitable Life Assurance Soc’y v. County of Ramsey
Northwest Airlines, Inc. v. County of Hennepin 632 N.W.2d 216 Minn. 2001
Northwest Airlines, Inc. v. County of Hennepin 632 N.W.2d 216 Minn. 2001
The traditional notion of “income-producing” property is property that generates rental income for its owner on the basis of an arms-length, market-based lease, see Equitable Life Assurance Soc’ but the term is not necessarily limited to rental property.
Rahr Malting Co. v. County of Scott 632 N.W.2d 572 Minn. 2001
Rahr Malting Co. v. County of Scott 632 N.W.2d 572 Minn. 2001
Equitable Life Assurance Soc’y -54 (Minn.1995).
Weed v. County of Fillmore 630 N.W.2d 419 Minn. 2001
Weed v. County of Fillmore 630 N.W.2d 419 Minn. 2001
Equitable Life Assurance Soc’y v. County of Ramsey
Lewis v. County of Hennepin 623 N.W.2d 258 Minn. 2001
Lewis v. County of Hennepin 623 N.W.2d 258 Minn. 2001
Ortiz v. Gavenda 574 N.W.2d 764 Minn. Ct. App. 1998
Ortiz v. Gavenda 574 N.W.2d 764 Minn. Ct. App. 1998
Equitable Life Assurance Soc’y v. County of Ramsey