To sustain a claim of unequal assessment, there must be a showing that other property of the same class throughout the taxing district has been systematically undervalued for taxes when compared to the Subject Property. See: Tomway Associates v. County of Ramsey, 1994 Minn (Minn. Tax Ct. Nov. 3, 1994); Kashi Corp. v. County of Hennepin, 2002 Minn. (Minn. Tax Ct. July 18, 2002); Country Village Apts.--Worthington v. County of Nobles, 2000 Minn (Minn. Tax Ct. Mar. 20, 2000). This proof can generally be established by using the Assessment Sales Ratio Study prepared by the Department of Revenue.