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• <br />• <br />STATE OF MINNESOTA <br />COUNTY OF SHERBURNE <br />------------------------- <br />Steven C. Johnson, <br />Petitioner, <br />TAX COURT <br />TENTH JUDICIAL DISTRICT <br />REGULAR DIVISION <br />------------------------------------ <br />FINDINGS OF FACT, <br />CONCLIISIONS OF LAW AND <br />ORDER FOR JIIDGMENT <br />vs. <br />File No. C6-94-629 __ ~ -_ ~~~: <br />County of Sherburne, <br />Respondent. Dated: May 1, 1995 <br />---------------------------------------------------------------- <br />This matter was heard by the Honorable Dorothy A. McClung, <br />Judge of the Minnesota Tax Court, beginning on November 30, 1994 <br />and concluding on December 6, 1994, at the Sherburne County <br />District Court Facilities, in Elk River, Minnesota. <br />Gregg M. Fishbein, Attorney at Law, represented the <br />Petitioner. <br />Kathleen A. Heaney, Assistant Sherburne County Attorney, <br />appeared for the Respondent. <br />The issue in this case is the January 2, 1993 fair market <br />value of retail property located in downtown Elk River, <br />Minnesota. <br />Post-trial briefs were filed by both parties and the matter <br />was submitted to the Court for decision on January 23, 1995. <br />The Court, having heard and considered the evidence adduced <br />at the hearing, and upon all of the files, records and <br />proceedings herein, now makes the following: <br />• <br />