Southern Minnesota Beet Sugar Coop v. County of Renville

The Southern Minnesota Beet Sugar Coop (SMBSC) appealed Renville County’s tax assessment of its beet processing plant. The county’s estimated market value for the plant was greater than the property’s actual market value.

In this case, SMBSC’s tax assessor used both the Cost and Market Comparison approaches but rejected evidence of the comparable sales.  The Minnesota Supreme Court held that that the tax court was required to use its independent judgment in evaluating all offered testimony and evidence and ordered the court to consider the evidence of the comparison sales.