In Berry & Co., Inc., v. County of Hennepin, File No. 27-CV-08-09471, (Minn. Tax Ct. Dec. 28, 2010) the property was zoned residential and permitted only two-story buildings, however, a PUD permitted three-story residential buildings. Petitioner challenged the 2007 and 2008 assessment values, and argued the highest and best use of the Subject Property was its current use, not redevelopment into a three-story residential building. The Court rejected petitioner's argument, holding there was an approved PUD for 2007 and for 2008 there was evidence indicating that a PUD would be granted. In Berry, rezoning was not required to develop the property.