Southern Minnesota Beet Sugar Coop v. County of Renville

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that the tax court did not clearly err when it found that various tanks, bins, and silos located at a sugar beet processing facility “perform[ed] a structural function” and therefore were not excluded from taxation
• explaining that \the taxpayer has the burden of proof at trial\ to show that an assessment is invalid
• noting that the definition of real property in section 272.03, subdivision 1(a) is broad enough to include objects that resemble equipment
• “[A] prima facie case simply means one that prevails in the absence of evidence invalidating it.” (emphasis added) (quoting Tousignant v. St. Louis Cty., 615 N.W.2d 53, 59 (Minn. 2000))
• “[I]t is evident that merely showing up [to court] will not defeat the prima facie validity of an assessment. Rather, as our cases make clear, in order to defeat the prima facie validity of the assessment, the taxpayer must offer evidence to invalidate the assessment.” (emphasis added)
• briefly recognizing the income capitalization approach

Source: CourtListener parenthetical corpus (CC0).