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STATE OF MINNESOTA DISTRICT COURT <br />COUNTY OF ANOKA TENTH JUDICIAL DISTRICT <br />In the Matter of the Petition <br />of S & A Partners, LLC, <br />Petitioner. <br />Court File No: <br />PETITION FOR REVIEW OF <br />REAL ESTATE TAX <br />ASSESSMENT (2005) <br />Petitioner above-named presents this Petition herein pursuant <br />to the provisions of Minnesota Statutes Chapter 278 and <br />respectfully alleges: <br />1. At all times material, Petitioner had an estate, right, <br />title, or interest in parcels of real property located in the City <br />of Ramsey, County of Anoka, State of Minnesota, as follows: <br />Location Property ID Numbers <br />7181 - 143rd Ave. NW 27-32-25-32-0015 <br />7101 - 143rd Ave. NW 27-32-25-32-0014 <br />6221 McKinley St. NW 35-32-25-24-0010 <br />2. Said property, including the land and the improvements <br />located thereon, was valued and assessed for general real estate <br />taxes payable in the year 2006 by a method of valuation employed by <br />the assessor responsible for making such valuation. <br />3. Said valuation and assessment were and are in excess of <br />the real and actual market value of the property, and the property <br />is therefore not being taxed equally or fairly with real estate of <br />the same class in the same locality and comparable localities in <br />1 <br />