In Brookfield Trade Center, Inc. v. Ramsey, File No. C1-94-5200 (Minn. Tax Ct. Order dated May 11, 1999) appeal filed, (Minn. July 9, 1999), the county assessor's own records indicated the unreasonableness of the estimate. The Court stated: "this is not a situation where the county's files lack any information. This is a situation where the evidence fails to substantiate the $ 43 million value."