Rule 115.11 discusses the "very limited role in civil practice" a motion for reconsideration plays. It is "not...for presentation of facts or arguments available when the prior motion was considered or to 'expand' or 'supplement' the record." In other words, courts should exercise the power to reconsider a decision in rare situations "where intervening legal developments have occurred (e.g. enactment of an applicable statute or issuance of a dispositive court decision) or where the earlier decision is palpably wrong in some respect." Rule 115, Minnesota Rules of General Practice for District Court Advisory Comment. The Court "has, on occasion, granted such a request, but only under unusual and extremely compelling circumstances." ILHC of Eagan, LLC, d/b/a the Commons on Marice v. County of Dakota, 2003 Minn (Minn. Tax Ct. Order dated June 17, 2003) quoting Kmart Corp. County of Crow Wing, 2001 Minn (Minn. Tax Ct. Aug. 28, 2001).