In Allied Central Stores v. County of Ramsey, File Nos. TA-176 & TA-302, 1984 WL 2060 (Minn. T.C. Sept. 12, 1984), the petitioner's expert "determined that the appropriate projected sales level for the subject property the former Donaldsons department store at Rosedale Center would be $121 per square foot or $20,913,000 for the assessment year 1982." As to the percentage to be applied to those sales, the court cited median figures published in Dollars and Cents of Shopping Centers for "percentage rents paid by department stores in super-regional shopping centers" in 1978, 1981, and 1984, namely, 2%, 2.2%, and 2.25%, respectively. Id. Petitioner's expert, however, used 2.75%, producing projected rent of $575,105, or about $3.33 per square foot. In Allied Central we pronounced the percentage of sales method "a reliable guide to the rental capability of a retail property." Id. But that pronouncement must be understood in the context of the foundation laid in that case for the use of the method and its manner of application. As the Court described it then, petitioner's expert took into consideration the actual sales history of the subject property, the actual sales experience of the other three anchor stores in the Rosedale Center, the sales experience of nine major shopping centers in the Minneapolis-St. Paul metropolitan area and the sales experience of department stores in super-regional shopping centers as reflected on a national basis in Dollars and Cents of Shopping Centers. Id. It was on that basis that petitioner's expert determined the "appropriate projected sales level for the subject property" of $121 per square foot. Id. However, as the Court noted, retail sales at Rosedale Center in 1977 were only $65 per square foot, as compared to retail sales of $144 per square foot at Brookdale Center, $182 per square foot at Southdale Center, and $213 per square foot at Southtown Center. Id. In addition, as we explained, petitioner's expert "corroborated his calculations by also determining an appropriate projected square-foot market rental for the subject property. This information was obtained directly from fifteen department store properties which were actually being rented." Id.