OPINION
ANDERSON, PAUL H., Justice.
Following the arrest of Jeffrey Carlisle, an admitted drug dealer, Dakota County notified Richard Jacobson that the county intended to forfeit $55,900 in cash seized from a safe located in the apartment Jacobson rented to Carlisle. Jacobson disputed the county’s decision and demanded a judicial determination of the forfeiture. At the subsequent trial, the county presented evidence that a certified drug detection dog had identified drug odor on the cash. Both Jacobson and Carlisle testified that Jacobson was not involved in Car-lisle’s drug dealing and that the $55,900 did not belong to Carlisle. The district court issued a forfeiture order after finding that Jacobson had failed to rebut a statutory presumption that cash found in proximity to drugs is subject to forfeiture. Jacobson moved for amended findings, arguing that Carlisle’s testimony constituted sufficient evidence to rebut the presumption and that the court improperly considered the dog sniff evidence. The court denied the motion. Jacobson appealed to the Minnesota Court of Appeals, which affirmed the district court. Jacobson then petitioned our court for review of two issues: (1) whether a district court may consider witness credibility when it decides whether a claimant has rebutted the statutory presumption; and (2) whether dog sniff evidence is admissible to prove a connection between cash and drug trafficking. We reverse and remand for further proceedings consistent with this opinion.
In January 2008, Dakota County Drug Task Force agents executed a search warrant at the home of Jeffrey Carlisle and seized approximately two pounds of marijuana and other contraband. They also seized approximately $28,000 of Carlisle’s cash from a dryer at the home of his girlfriend. In August 2003, task force agents again executed a search warrant against Carlisle, but at this time Carlisle was living in an apartment he rented from appellant Richard Jacobson. The apartment is located above Jake’s Bar, a business Jacobson had owned and operated until it closed in October 2002. The August search yielded approximately eight pounds of marijuana and other contraband. Agents also found $14,880 in a microwave in the kitchen and $55,900 in a locked safe in the bedroom.
Five months after the search, Dakota County notified Jacobson that it intended [514]*514to forfeit the $55,900 found in the safe. Jacobson demanded a judicial determination of the forfeiture. At trial, the county called two witnesses: task force agent John Grant and state trooper Robert Fris-by. Both officers participated in the search and seizure operation at Carlisle’s apartment.
Grant testified that task force agents found the eight pounds of marijuana on shelves just inside the entrance to the apartment. He also stated that in the safe in Carlisle’s bedroom, agents found $55,900 in bills of varying denominations and an expired Arizona driver’s license in Jacobson’s name. Some of the bills were of the older, symmetrical design, while other bills were of the newer, asymmetrical design.1 One was a $1,000 note wrapped in a plastic cover. With the exception of this $1,000 note, the bills the agents seized were not available at trial because the county deposited them in the bank. No testing was conducted on the bills before they were deposited to determine whether they contained drug residue.
Before the task force agents opened the safe, they called Officer Frisby to bring his certified drug detection dog Nikki to help locate any money and drugs the agents might have missed. Frisby testified that Nikki has been trained to detect the base odors and derivatives of five different drugs — marijuana, methamphetamine, cocaine, heroin, and psilocybin mushrooms.2 He described Nikki’s original training and certification, as well as the annual certification and monthly “maintenance training” she has received since Frisby and Nikki began working together in 1999. He explained that the training process essentially consists of teaching a dog to associate the odors of controlled substances with rewards.
Frisby explained that when Nikki detects drug odors, she gives an “alert” — a visible physical response that includes a change in her breathing. She then “indicates” the source of the odor by biting and scratching at it. The source can be either the actual drugs or items that have drug odor on them, such as cash. Frisby stated that since 1999, Nikki had been involved in approximately 2,700 searches and alerted to drugs at approximately 680 of these searches.
Frisby next described Nikki’s training to detect drug odors on cash. He stated that during a training session the previous month, neither Nikki nor any of the other dogs alerted to $100,000 in circulated cash until handlers “odored” it by placing it in close proximity to drugs for less than 15 minutes. Frisby explained that once handlers odored the cash,
the dogs would alert and indicate on odor and you could tell after a period of time that the scent would dissipate. The longer the currency had been away from the drug, the harder it became for the dogs to alert and indicate on it.
He stated that from his observation of Nikki in training sessions over the past five to six years, drug odor “dissipates rather quickly from currency once it is removed from the close proximity of the drugs.” Frisby said that in training sessions, Nikki never alerted or indicated on cash that did not have drug odor.
[515]*515Frisby further testified that when he first led Nikki through Carlisle’s bedroom, she alerted and indicated at several locations, including the safe next to the bed. But she did not alert on the surface of the bed when Frisby led her over it. Frisby then informed the task force agents about Nikki’s reactions, and the agents opened the safe. Frisby stated that the agents took the cash from the safe and placed it in several bundles on the bed. After ascertaining that none of the agents who touched the cash had contaminated it by previously touching the drugs in the apartment, Frisby called Nikki to the top of the bed.
At this point in the trial, Jacobson interrupted Frisby’s testimony in order to ask some questions to lay a foundation for an objection to the dog sniff testimony. In response to Jacobson’s questions about Nikki’s error rate, Frisby explained that the focus of Nikki’s ongoing training is to determine whether she fails to alert when drugs are present and alerts when no drugs are present. He stated that a record had been made to document each of Nikki’s 2,100 “training sniffs,” and he “guesstimated” her error rate to be one to two percent “at the most.” After the county resumed its questioning, Jacobson started to object to Frisby’s testimony for lack of foundation, but then apparently changed his mind, saying “Well, I’ll let [the county] ask the question and I’ll raise the objection [then].”
The county then resumed its questioning. Frisby stated that after he called Nikki to the top of the bed, she indicated on the bundles of cash that agents had placed there. Jacobson objected on the ground that there was “insufficient foundation laid as to the reliability of the dog.” The court overruled the objection, stating:
I think it goes to the weight that I g[i]ve to [the dog sniff evidence]. I agree it would have been a stronger basis [for identifying drugs on the cash] if they would have tested the currency itself, but I think based on [Frisby’s] testimony over 2,700 street sniffs, 2,100 tests and one to two percent false positive ratios, I think he’s got enough foundation to testify and it goes to weight.
Shortly thereafter, the county asked Frisby whether Nikki would have alerted to the cash if it had not come in contact with narcotics for several years. This time Jacobson objected on the ground that no foundation had been laid for Frisby’s opinion. The district court sustained this objection, stating that the county would have to lay additional foundation before it could elicit Frisby’s testimony in response to this question. After a brief exchange between the county and Frisby, the court asked Frisby what specific training he had completed regarding the amount of time it takes for odors to dissipate or how odors are absorbed. Frisby acknowledged that he had not completed any coursework on the chemical makeup of odors or how long odors could remain on various items. He repeated that in his experience at training with Nikki, the longer an item remains in proximity to drugs and the closer the proximity, the longer the item retains the odor. After several more questions from the county about the nature of Nikki’s training and what Frisby had observed regarding the dissipation of odors, the court told the county, “I don’t think you’re ever going to get to the point where you’re going to make an expert out of him. * * * [H]e can testify to his observations.” After a brief cross-examination, redirect examination, and recross-examination, Frisby’s testimony ended.
Jacobson called four witnesses, the first of whom was Carlisle. Carlisle testified that he and Jacobson were friends, and that he had purchased a business from [516]*516Jacobson two years before he moved into the apartment above Jake’s Bar. Carlisle admitted he sold marijuana out of the apartment and that he had pleaded guilty to a charge of selling marijuana. He also testified that he kept his drug proceeds in the microwave. When asked if he ever used the bedroom safe from which task force agents seized the $55,900, Carlisle replied, “Uh, no. * * * [Y]ou know, $14,000 * * * would probably be safer in a safe than in a microwave.” Carlisle said that he never knew the combination to the safe and had never tried to get into it, and that he did not think the safe contained any money. He stated that Jacobson knew about Carlisle’s drug problems at the time Carlisle moved into the apartment, but Jacobson had nothing to do with Car-lisle’s drug dealing.
Jacobson’s next witness was Bradley M., a former employee of Jake’s Bar who had worked for Jacobson for eight to ten years. Bradley M. testified that while he worked at the bar, Jacobson lived in the upstairs apartment. He stated that he had seen Jacobson use the safe on multiple occasions and that Jacobson had once taken a $1,000 bill out of the safe to show him. Bradley M. further testified that after Jake’s Bar closed, he lived in the apartment for three to four months. He stated that while he lived there, the safe was still in the bedroom, covered with a towel, but that he never had access to it. He testified that the safe was in the apartment when he moved out.
Jacobson’s next two witnesses were his former girlfriend — who was also a former Jake’s employee — and his mother. Both testified that they had seen Jacobson using the safe on numerous occasions while he lived in the apartment. Both also testified that they remembered Jacobson showing them a $1,000 bill while he lived in the apartment.
Jacobson was the final witness. He testified that he had worked as a manager at Jake’s Bar from 1992 until he bought the building in 1997, and that from 1997 until the bar closed in October 2002, he owned and operated the business. He stated that he moved into the apartment above the bar in early 1992. Sometime thereafter, Jacobson said, he arranged to have a safe moved from the basement to the apartment bedroom. Jacobson testified that he hired a locksmith to open the safe and to give him the combination, and that he used the safe “all the time” while he owned Jake’s Bar to secure business and personal items. He also testified that he kept a $1,000 bill in the safe. He said he had purchased the bill in 1995 or so and that it was now worth approximately $2,000.
Jacobson further testified that after he bought a new safe for the bar in about 2000, he stopped using the bedroom safe. He stated that he used the bedroom safe as an end table and always kept it covered with a towel. He said that when he moved out of the apartment, he left the bedroom safe behind because he “just never got around to [moving it],” and he could not lift it.3 Jacobson explained that he did not remove any of the safe’s contents when he moved out of the apartment because he figured “they would probably be safer there. The building has security[,] * * * and [he] still stayed there from time to time when [he] didn’t feel like driving home.” Jacobson stated that even after [517]*517the bar closed and he rented the apartment to Bradley M., he was not concerned about leaving the safe with the cash in it because Bradley M. had worked for him for years and he “didn’t figure [Bradley M.] could get into it anyways.”
After Bradley M. moved out of the apartment at the end of 2002, the apartment was vacant for a while. Jacobson testified that he subsequently rented the apartment to Carlisle in order to have someone around for security purposes and because Carlisle was “having trouble.” Jacobson stated that when Carlisle moved into the apartment, Jacobson left the safe in the bedroom, still covered with the towel. Jacobson said he was not concerned about leaving the safe in the apartment because he figured Carlisle would not be able to move it, and Jacobson and the locksmith were the only persons who had the combination. He also stated that Car-lisle did not have any ownership interest in the money in the safe.
Jacobson said that he “did pretty well” when he owned Jake’s Bar, and he identified personal and corporate tax returns for 1998, 1999, and 2000 that he had offered into evidence. When asked why he left the cash in the safe after he moved out, Jacobson stated, “Well, it was safe; it was in a secure building with a security system, and I wasn’t too concerned about it. [Not t]o mention, I make pretty good money. I didn’t need it. It was — It was savings.” Jacobson also testified that he lost the combination to the safe in 1999 or 2000. In response to the county’s suggestion on cross-examination that the money would have been safer in Jacobson’s bank account, he said, “It’s a good idea to have some cash available. * * * I didn’t want to [deposit the money]. It was fine where it was.”
After Jacobson’s testimony ended, the district court made what it characterized as “one final attempt” to encourage Jacobson to consider settling with the county. Jacobson stated that he would only consider a settlement that allowed him to keep $50,000 plus the $1,000 bill. He asserted that the money in the safe was clearly his and that he was not a part of Carlisle’s drug dealing. The court then responded by stating that, “there is no doubt in my mind you were not involved in [Carlisle’s] drug deal. I mean, I don’t think there has ever been an allegation or assertion that you in any way participated with this guy. * * * [B]ut I’m trying to give you a hint.” Jacobson and the county did not agree to any settlement.
One week after the trial ended, the district court issued an order authorizing the forfeiture of the cash with the exception of the $1,000 bill. The court stated that under the forfeiture statutes, Jacobson was required to rebut the presumption that the cash was subject to forfeiture by a preponderance of the evidence. The court found that Jacobson had failed to rebut the presumption because he had not proved his ownership of the defendant cash and that the cash had innocent origins. In support of this conclusion, the court identified and analyzed numerous items of evidence, including witness testimony, the behavior of the drug-sniffing dog, Jacobson’s tax returns,4 the $1,000 bill, and Jacobson’s expired Arizona driver’s license.
[518]*518Jacobson moved the district court for amended findings. He asserted that based on Carlisle’s testimony, he had effectively shifted the burden of proof to the county. He also requested, among other things, that the court eliminate any findings based on the dog sniff because these findings were irrelevant and prejudicial. The court held a hearing and then denied the motion. The court stated that it was entitled to consider Carlisle’s credibility in deciding whether Jacobson had met his burden of proof, and that the court was also entitled to consider the dog sniff evidence as one of several factors in its decision.
Jacobson appealed to the court of appeals. On appeal, he argued that (1) he was only required to present “sufficient evidence” to rebut the statutory presumption of forfeitability; and (2) the district court erred by considering witness credibility when deciding whether he had rebutted the presumption. He also argued that the court erroneously admitted dog sniff evidence for the purpose of establishing a connection between the cash and drug trafficking. Finally, Jacobson argued that the county had not met its ultimate burden of proving, by clear and convincing evidence, a connection between the cash and drug trafficking.
The county responded by arguing that Jacobson was barred on procedural grounds from appealing any errors of law, and that appellate review was limited to whether the evidence sustained the district court’s findings of fact and whether the findings in turn supported the court’s conclusions of law. The county asserted that the court’s findings were consistent with the evidence, and that the court properly considered witness credibility and properly admitted the dog sniff evidence.
The court of appeals affirmed, concluding that there was sufficient evidence to support the district court’s finding that Jacobson had failed to rebut the statutory presumption. Jacobson v. $55,900 in U.S. Currency, No. A05-60, 2006 WL 163450, at *1 (Minn.App. Jan.24, 2006). The court of appeals declined to consider, on procedural grounds, Jacobson’s claims that the district court erred by considering witness credibility and admitting the dog sniff evidence. Id. at *3-4. But the court did consider whether the district court had given undue weight to the dog sniff evidence and decided that it had not. Id. at *4. The court of appeals also concluded that because the district court reasonably found that Jacobson failed to rebut the statutory presumption of forfeitability, it had not erred by declining to determine whether the county’s evidence was clear and convincing. Id. at *5.
Jacobson petitioned our court for review. He asked us to review the following two issues: (1) whether a district court may consider witness credibility when it decides whether a claimant has rebutted the statutory presumption of forfeitability; and (2) whether dog sniff evidence is admissible to prove a connection between cash and drug trafficking. We granted review of these issues.
I.
Before specifically addressing the two issues Jacobson raises, it is helpful to provide a general overview of Minn.Stat. §§ 609.531-.5318 (2006),5 which set forth the framework for the forfeiture of property associated with drug trafficking and [519]*519certain other crimes. Forfeiture under these statutes is a civil in rem action, generally independent of any criminal prosecution. Minn.Stat. § 609.531, subd. 6a(a) (2006). Minnesota Statutes § 609.5311, subd. 2(a) and subd. 4(b) (2006), respectively provide that property that (1) has facilitated drug trafficking or (2) represents proceeds from such trafficking may be forfeited. Certain law enforcement agencies may seize such property without judicial process if the seizure is incident to a lawful search. Minn.Stat. § 609.531, subd. 4(1) (2006). A person claiming an interest in the property may then demand a judicial determination as to whether the property is connected to drug trafficking and therefore subject to forfeiture. Minn.Stat. § 609.5314, subd. 3 (2006).
A prosecuting agency seeking to forfeit property under the foregoing circumstances benefits from an evidentiary presumption that all money “found in proximity” to drugs is subject to forfeiture. Minn. Stat. § 609.5314, subd. 1(a)(1)© (2006). A claimant of the money bears the burden to rebut this presumption. Minn.Stat. § 609.5314, subd. 1(b). The forfeiture statutes are silent as to the claimant’s precise burden of proof; but, once the claimant meets his or her burden, the prosecuting agency must then prove, by clear and convincing evidence, that the money is connected to drug trafficking. Minn.Stat. § 609.531, subd. 6a(a). In this case, the parties agree that the defendant cash was found in proximity to drugs and is therefore presumed subject to forfeiture. Their dispute centers on whether Jacobson successfully rebutted the statutory presumption.
Given the foregoing statutory framework, the parties’ arguments, and the record before us, it becomes evident that Jacobson’s two claims actually raise several separate issues that require our analysis. These issues are whether (1) a claimant seeking to rebut the presumption of forfeitability need only present sufficient evidence; (2) Jacobson’s witness credibility argument is procedurally barred because he raised it for the first time on appeal; (3) a district court may consider witness credibility when applying the sufficient evidence standard; (4) Jacobson forfeited his dog sniff claim when he moved for amended findings rather than a new trial; and (5) dog sniff evidence is admissible for substantive purposes in the forfeiture context. We will address each of these five issues in turn.
We first address the burden of proof a claimant must meet in order to rebut the presumption of forfeitability under Minn.Stat. § 609.5314, subd. 1(b). Determining the precise nature of the claimant’s burden requires an interpretation of the forfeiture statutes. We review the interpretation of a statute de novo. Blanche v.1995 Pontiac Grand Prix, 599 N.W.2d 161, 164 (Minn.1999).
Jacobson asserts that a claimant need only produce sufficient evidence that he owns the defendant cash and that it is not connected to drug trafficking. Although Jacobson does not use the phrase “burden of production,” he essentially argues that the claimant in a forfeiture case bears a burden of production, rather than a burden of persuasion. A burden of production is “[a] party’s duty to introduce enough evidence on an issue to have the issue decided by the fact-finder, rather than decided against the party in a peremptory ruling,” while a burden of persuasion is “[a] party’s duty to convince the fact-finder to view the facts in a way that favors that party.” Black’s Law Dictionary 209 (8th ed.2004). The county argues that in order to rebut the statutory presumption, a claimant bears the burden of proving, by a [520]*520preponderance of evidence, that he owns the defendant cash and that it is not connected to drug trafficking.
Jacobson relies on our decision in State v. Slaughter to support his burden of production argument. 691 N.W.2d 70 (Minn.2005). In Slaughter, a criminal defendant who was tried by the court moved for acquittal at the close of the state’s case on the grounds that “the state’s witnesses were not sufficiently credible” and that the state had presented insufficient evidence to prove the charged offenses. Id. at 72, 73. The district court denied the motion after stating that it would reserve judgment on the weight and credibility of the evidence until the end of the case. Id. at 73. We ultimately affirmed the district court, reasoning that the court was applying a “narrow sufficiency of the evidence standard” to decide the motion, while reserving a “broader standard” for its “fact-finding function at the conclusion of the trial.” Id. at 76. We stated that under the sufficiency of the evidence standard, the district court could reasonably find that the state’s evidence, including witness testimony, when viewed “in the light most favorable to the state, * * * was sufficient to allow a reasonable fact-finder to find that [the defendant] committed [the offense charged].” Id. at 75-76.
Jacobson argues by analogy to Slaughter that in forfeiture cases, the prosecuting agency must be put to its burden of persuasion once a claimant has produced evidence sufficient to support a reasonable conclusion that the defendant property has innocent origins. We conclude that because Slaughter arose in a criminal law context and was decided on an issue different from the one now before us, it does not compel the result that Jacobson seeks. But we nonetheless agree with Jacobson’s argument that Slaughter is informative with regard to this case and supports a conclusion that the burden section 609.5314, subd. 1(b), places on a claimant is the burden of production, which the claimant satisfies on a showing of sufficient evidence.
Jacobson’s argument also finds support in the statutory framework of Minn. Stat. §§ 609.531-609.5318, which as a whole supports a conclusion that the burden a claimant bears under section 609.5314, subd. 1(b), is one of producing sufficient evidence. More precisely, such a conclusion helps to harmonize section 609.5314, subd. 1(b), with Minn.Stat. § 609.5311, subd. 3(d) (2006), known as the “innocent owner defense.” The innocent owner defense is an affirmative defense available to a claimant who proves that he was not “privy to the use or intended use” of property to facilitate drug trafficking, or that “the unlawful use or intended use of the property otherwise occurred with[out] the owner’s knowledge or consent.” Minn.Stat. § 609.5311, subd. 3(d); accord Blanche, 599 N.W.2d at 167.6
While the innocent owner defense does not apply to this case, it is nonetheless helpful in our analysis of the burden a [521]*521claimant bears in rebutting the statutory-presumption of forfeitability. Specifically, we conclude that it would be unreasonable to interpret the forfeiture statutes to mean that a claimant who establishes the innocent owner defense by a preponderance of the evidence defeats the prosecuting agency’s forfeiture attempt altogether, while a claimant in Jacobson’s position theoretically remains vulnerable to forfeiture if the prosecuting agency can meet its clear and convincing burden after the claimant has first proved — by a preponderance of the evidence — that he owns the defendant property and that the property has innocent origins. In other words, it is illogical at best to allow some claimants to prevail outright on the basis of a preponderance of the evidence, while subjecting others to a process in which a preponderance of the evidence is only enough to survive an evi-dentiary presumption. It is well settled that when we seek to “ascertain and effectuate the intent of the legislature” with regard to an ambiguous statute,7 Blanche, 599 N.W.2d at 166 (quotation omitted), we presume that the legislature does not intend a result that is unreasonable. Minn. Stat. § 645.17(1) (2006).
Our case law and that of the United States Supreme Court recognizing the disfavored status of civil forfeiture also support a conclusion that a claimant only bears the burden of producing sufficient evidence to rebut the statutory presumption of forfeitability. In Riley v. 1987 Station Wagon, we acknowledged that civil forfeiture is disfavored because it is quasi-penal in nature, and accordingly, forfeiture statutes must be strictly construed against the prosecuting agency. 650 N.W.2d 441, 443 (Minn.2002). Specifically, we stated that although the legislature has expressed that
Minnesota’s forfeiture statutes are remedial in nature and are to be liberally construed[,] * * * the United States Supreme Court has stated that “forfeiture generally and statutory in rem forfeiture in particular historically have been understood, at least in part, as punishment.” Austin [v. United States ], 509 U.S. [602, 618], 113 S.Ct. 2801, 125 L.Ed.2d 488 [(1993)]. The Court has also stated that “[fjorfeitures are not favored; they should be enforced only when within both letter and spirit of the law.” United States v. One 1986 Model Ford V-8 De Luxe Coach, Motor No. 18-3806511, 307 U.S. 219, 226, 59 S.Ct. 861, 83 L.Ed. 1249 (1939). Accordingly, to the extent that the forfeiture law at issue here is, in part, “punishment” and, therefore, disfavored generally, we strictly construe its language and resolve any doubt in favor of the party challenging it.
Id.
Finally, Minn. R. Evid. 301 also provides support for our conclusion. The rule states that
[i]n all civil actions and proceedings not otherwise provided for by statute or by these rules, a presumption imposes on the party against whom it is directed the burden of going forward with evidence to rebut or meet the presumption, but does not shift to such party the burden of proof in the sense of the risk of nonpersuasion, which remains throughout the trial upon the party on whom it was originally cast.
The associated comment to the rule provides, in relevant part:
[522]*522Only the burden of producing evidence is affected by a presumption. A presumption is a procedural device that satisfies the burden of producing evidence. Once the basic facts that give rise to the presumption are established the opponent must produce evidence to rebut the assumed fact or a verdict will be directed on the issue. If sufficient evidence is introduced that would justify a finding of fact contrary to the assumed fact the presumption is rebutted and has no further function at the trial.
Minn. R. Evid. 301 comm. cmt. — 1977 (emphasis added). In Shell Oil Co. v. Kapler, we characterized the burden of rebutting an evidentiary presumption as presenting essentially any “competent evidence.”
[A] presumption is merely a procedural device for controlling the burden of going forward with the evidence!,] and * * * it has no additional function other than the limited one of dictating the decision where there is an entire lack of competent evidence to the contrary
235 Minn. 292, 300, 50 N.W.2d 707, 713 (1951).
In sum, we conclude — based on the statutory framework of Minn. Stat. §§ 609.531-.5318 as a whole, the disfavored status of civil forfeiture, and Minn. R. Evid. 301 — that a claimant rebuts the statutory presumption of forfeitability by producing evidence sufficient to justify a finding that (1) he or she owns the defendant property; and (2) the defendant property is not connected to drug trafficking. Once a claimant has produced sufficient evidence to rebut the presumption, then the prosecuting agency, in order to prevail, must meet its burden of persuasion by producing clear and convincing evidence that the defendant property is connected to drug trafficking. Minn.Stat. § 609.531, subd. 6a(a).
II.
Having concluded that courts are to apply a sufficient evidence standard when deciding whether a claimant has rebutted the presumption of forfeitability, we next consider whether a court may consider witness credibility when applying that standard. But before considering the merits of this question, we must first address whether Jacobson’s witness credibility claim is procedurally barred. Jacobson asserts that he first raised the witness credibility issue in the district court by asking the court to amend its findings on the ground “that [appellant] met his evi-dentiary burden of shifting the burden of proof, based upon the testimony of Jeffrey Carlislie [sic].” The county argues that under Thiele v. Stich, 425 N.W.2d 580, 582 (Minn.1988), Jacobson’s request was insufficient to preserve the issue because he did not “assign any error to the district court’s consideration of witness credibility.”
In Thiele, we held that an appellate court may not consider a “question never litigated below.” 425 N.W.2d at 582. But we conclude that Thiele is distinguishable from Jacobson’s case in at least two respects. First, the argument Thiele made to avoid a grant of summary judgment by the district court was different in kind from the argument she made on appeal.8 Id. at 581-82. Second, Thiele’s ar[523]*523gument on appeal centered on “key facts” that she had never presented to the district court, because those facts were “largely irrelevant to the question litigated there.” Id, at 583. Here, Jacobson argued to the district court that he had successfully rebutted the presumption of forfeitability “with the testimony of Mr. Carlislie [sic] * * * and by inferences reasonably drawn by all relevant evidence.” On appeal, he argues that the court erred in considering witness credibility when it determined whether he rebutted the presumption. While Jacobson has refined the argument he made to the district court, we conclude that he is not raising a new argument on appeal. Further, we conclude that it is possible for us to evaluate this argument on facts already present in the record. Therefore, we conclude that Jacobson’s witness credibility claim is properly before us for review.
III.
We now turn to the merits of Jacobson’s witness credibility claim. Specifically, we address whether applying the sufficient evidence standard necessarily precludes a district court from considering witness credibility. The county asserts that forfeiture is a civil proceeding governed by the rules of civil procedure and that here, the court properly considered the credibility of witnesses under Minn. R. Civ. P. 52.01. We conclude that the county has misjudged the relevance of Minn. R. Civ. P. 52.01 to the specific issue before us. Rule 52.01 states, in relevant part, “Findings of fact * * * shall not be set aside unless clearly erroneous, and due regard shall be given to the opportunity of the trial court to judge the credibility of the witnesses.” Rule 52.01 requires an appellate court to recognize a district court’s superior opportunity to judge witness credibility. But this requirement does not in turn support the county’s assertion that a district court has an “obligation to consider the credibility of the witnesses” when determining whether a claimant has rebutted the statutory presumption of forfeitability.
Jacobson argues that under the sufficient evidence standard, a district court’s consideration of witness credibility is per se improper. In essence, he asserts that a prosecuting agency that benefits from the statutory presumption is akin to a party who moves the district court for judgment as a matter of law. See Lamb v. Jordan, 333 N.W.2d 852, 855 (Minn.1983) (stating that a court may grant judgment as a matter of law only when “ ‘reasonable minds cannot differ as to the proper outcome’ ” and that when applying this standard, “the court may not weigh the evidence or judge the credibility of the witnesses” (citation omitted)). We agree with Jacobson’s argument that as a general matter, a district court should not engage in a qualitative evaluation or weighing of the evidence when deciding whether a claimant has produced sufficient evidence to rebut the statutory presumption. Yet we decline his invitation to adopt a per se rule prohibiting any consideration of witness credibility. We reach this conclusion because we can envision cases in which some consideration of witness credibility may be important, or even essential, for example, when the claimant’s only evidence is his own testimony, and no reasonable fact finder would believe that testimony.
But this is not such a case. Here, the record does not present a close ques[524]*524tion as to whether Jacobson met the sufficient evidence standard. Regardless of whether Carlisle was credible, there was sufficient other evidence that could lead a reasonable fact finder to find that Jacobson owned the cash found in the safe and that the cash was revenue from the operation of Jake’s Bar. Of particular significance is the collectible $1,000 bill — now worth about $2,000 — that agents found in the bedroom safe. The district court found that this bill belonged to Jacobson, and a reasonable fact finder could decide that Jacobson would not leave such a valuable item in a place where his drug-dealing tenant could readily access it. Moreover, while Carlisle might have had reasons to keep more than $14,000 in the microwave even if he had access to the safe, a reasonable fact finder could decide that he would not do so. This decision could in turn support a reasonable inference that the money in the safe belonged to Jacobson. Jacobson also testified about business income that was earned at the same location as the safe and about his practice, when he operated Jake’s Bar, of regularly keeping business assets in the safe. Finally, Jacobson did succeed in convincing the district court that he was not involved with Carlisle’s drug dealing. When taken together, these facts constitute sufficient evidence to support a reasonable fact finder’s decision that Jacobson owned the defendant cash and that it was not connected to drug trafficking. Therefore, we conclude that Jacobson met his burden of production.
Because we conclude that Jacobson met his burden of production, we hold that the district court erred when it found that Jacobson failed to rebut the statutory presumption of forfeitability under Minn.Stat. § 609.5314, subd. 1(b). Accordingly, we remand to the district court for a proceeding in which the county may seek to prove the forfeitability of the defendant cash by clear and convincing evidence.
IV.
We next address Jacobson’s dog sniff claim. Our analysis of this claim must begin by determining whether Jacobson forfeited this claim when he moved for amended findings instead of a new trial under Minn. R. Civ. P. 59.01, as required by Sauter v. Wasemiller, 389 N.W.2d 200, 202 (Minn.1986). Jacobson asserts that when a district court acts as the trier of fact, as it did here, there is no reason to require that the losing party move for the court to retry the case to address the court’s own error. Jacobson argues that in the context of a bench trial, the proper procedure for preserving an evidentiary ruling is to file a motion for amended findings.
We have explained that the purpose of requiring litigants to move for a new trial is to
aid[ ] the district court in reconsidering objections to issues that arose during trial. When objections are made during the course of trial, the court must make quick, on-the-spot decisions. The motion for a new trial gives the court time to consider the context of the objection and the effect the error may have had on the outcome of the case. This permits the court to more fully develop the record for appellate review or to correct its own mistake and alleviate the need for appellate review.
Alpha Real Estate Co. of Rochester v. Delta Dental Plan of Minn., 664 N.W.2d 303, 310 (Minn.2003). We conclude that when, in the context of a bench trial, the losing party asserts that the district court made an erroneous evidentiary ruling, the purposes we articulated in Alpha Real Estate are accomplished by a motion for amended findings. Accordingly, we conclude that [525]*525Jacobson properly preserved his dog sniff claim.
V.
We now turn to the key question raised by Jacobson’s dog sniff claim — that is, whether the district court erred by admitting dog sniff evidence for substantive purposes in this civil forfeiture proceeding. We review evidentiary rulings for an abuse of discretion. State v. Litzau, 650 N.W.2d 177, 182 (Minn.2002).
Jacobson asserts that under Minnesota law, dog sniff evidence is permitted for the limited purpose of establishing probable cause for further searching or for making an arrest, and that “substantial scientific testing” is required to identify controlled substances at trial. He contends that the district court erred when it admitted dog sniff evidence to prove a connection between the defendant cash and drug trafficking. The county argues that in civil forfeiture cases, the prosecuting agency is not required to positively identify drugs and that the agency does not necessarily introduce dog sniff evidence for that purpose. Moreover, the county asserts, our court of appeals and the federal courts have admitted dog sniff evidence to prove a connection between cash and drug trafficking in forfeiture cases.
We have never decided whether dog sniff evidence is admissible for substantive purposes in a civil forfeiture proceeding, but we have addressed two related issues in the criminal context. Specifically, we have addressed the admissibility of evidence derived from dog sniffs in trials for drug crimes and the sufficiency of evidence required to identify drugs beyond a reasonable doubt. While our case law on the foregoing issues does not dispose of the question now before us, it does inform our analysis. Accordingly, we will provide a brief summary of this case law.
Our decisions involving the admissibility of dog sniff evidence in criminal trials have centered on the relatively narrow issue of when the police may use drug detection dogs to search for drugs. In State v. Wiegand, for example, we held that although a dog sniff around the exterior of a motor vehicle is not a search under the Fourth Amendment or our state constitution, the police must have “reasonable, ar-ticulable suspicion of drug-related criminal activity” before conducting the dog sniff. 645 N.W.2d 125, 132-33, 137 (Minn.2002). In State v. Carter, we held that a dog sniff conducted outside a self-storage unit is a search under our state constitution, but we said that the police may conduct a dog sniff on reasonable, articulable suspicion of criminal activity rather than probable cause because the government has a “significant” interest in using drug-detection dogs to aid law enforcement. 697 N.W.2d 199, 211-12 (Minn.2005). Where no reasonable, articulable suspicion is shown, we have stated that evidence stemming from a dog sniff is inadmissible. See id. at 212 (stating that evidence from an improper dog sniff must be suppressed); Wiegand, 645 N.W.2d at 128, 137 (affirming district court’s decision to dismiss charges after suppressing evidence that stemmed from improper dog sniff).
The focus of our inquiry in Wiegand and Carter was whether the police had a sufficient basis to search for drugs using drug detection dogs. In an entirely separate line of cases, we have addressed what constitutes sufficient evidence to identify drugs seized or observed by the police. We have stated that where the identification of the drug is in question, “[w]e have not prescribed minimum evidentiary requirements * * *, preferring to examine the sufficiency of the evidence on a case-by-case basis.” State v. Vail, 274 N.W.2d 127, 134 (Minn.1979). Under this case-by-[526]*526case approach, “nonscientific” evidence may be sufficient to identify drugs beyond a reasonable doubt in particular circumstances. See State v. Olhausen, 681 N.W.2d 21, 28-29 (Minn.2004). In Olhau-sen, for example, we held that the state could meet its burden of proof with regard to a sale of methamphetamine, even though the substance alleged to be methamphetamine was destroyed by the defendant and could not be tested. Id. But when the state’s case depends substantially on “scientific” evidence, we have concluded that the state must show a high degree of accuracy and precision with regard to the scientific tests it employs. See, e.g., State v. Robinson, 517 N.W.2d 336, 339 (Minn.1994) (rejecting random sampling method of testing for cocaine where the total weight of the cocaine is an essential element of the offense); Vail, 274 N.W.2d at 133 (acknowledging that three separate laboratory tests to identify marijuana could be inadequate in light of questionable testing practices).9
With the foregoing case law in mind, we return to the question of whether dog sniff evidence is admissible for substantive purposes in a civil forfeiture proceeding. We note that in such a proceeding, unlike a trial for drug crimes, the prosecuting agency need not prove the existence of drugs. The agency must instead prove that the cash it seeks to forfeit in some way facilitated or resulted from drug trafficking. Minn.Stat. §§ 609.531, subd. 6a(a), 609.5311, subd. 2(a). Accordingly, we address whether dog sniff evidence— particularly, a dog's “alert” to drug odor on cash — is relevant to establishing whether that cash is connected to drug trafficking. See Minn. R. Evid. 402 (“All relevant evidence is admissible, except as otherwise provided by [the federal or state constitution], statute, * * * these rules, or by other rules applicable in the courts of this state.”); Minn. R. Evid. 401 comm. cmt.— 1977 (“The threshold test for the admissibility of evidence is the test of relevancy.”).
Relevant evidence is “evidence having any tendency to make the existence of any fact that is of consequence to the determination of the action more probable or less probable than it would be without the evidence.” Minn. R. Evid. 401 (emphasis added); accord State v. Horning, 535 N.W.2d 296, 298 (Minn.1995). In deciding whether a piece of evidence has any tendency to prove a material fact, “[i]t is enough if [that evidence] could reasonably show that a fact is slightly more probable than it would appear without that evidence. Even after the probative force of the evidence is spent, the proposition for which it is offered still can seem quite improbable.” 1 McCormick on Evidence § 185, at 733 (Kenneth S. Brown ed., 6th ed.2006) (footnotes omitted).
Despite the relatively low threshold that relevancy presents, some courts have concluded that dog sniff evidence is so lacking in probative value that it is “virtually meaningless” on the question of whether cash is connected to drug trafficking. Muhammed v. Drug Enforcement Agency, 92 F.3d 648, 653 (8th Cir.1996).10 Much of [527]*527the criticism of dog sniff evidence has centered on the “currency contamination” theory, which essentially holds that most cash in general circulation — as much as 97 percent in some studies — is contaminated with trace amounts of cocaine. See United States v. Carr, 25 F.3d 1194, 1215 n. 6 (3d Cir.1994) (Becker, J., concurring in part and dissenting in part); see also United States v. Funds in the Amount of $30,670, 403 F.3d 448, 455-56 (7th Cir.2005) (discussing studies that indicate a 70 to 90 percent currency contamination rate). Courts rejecting dog sniff evidence on the basis of the currency contamination theory conclude that as a result of widespread currency contamination, it is “almost certain” that every American carries “drug-tainted” money. Carr, 25 F.3d at 1215 n. 6 (Becker, J., dissenting) (citing Mark Curriden, Courts Reject Drug-Tainted Evidence, 79 A.B.A.J. 22 (Aug.1993) (quoting forensic chemist Dr. James Woodford)).11
But courts are increasingly reconsidering and rejecting the currency contamination theory as it relates to the reliability of dog sniffs. See $30,670, 403 F.3d at 459 (“More recently, * ⅜ * courts have * * ⅝ moved away from unquestioning acceptance of the currency contamination theory.”). For example, in United States v. $22,474 in U.S. Currency, the Ninth Circuit acknowledged the probative value of a “sophisticated dog sniff’ performed by an appropriately trained dog, despite that court’s prior adoption of the currency contamination theory. 246 F.3d 1212, 1216-17 (9th Cir.2001). And in United States v. $242,484, the Eleventh Circuit declined to adopt the currency contamination theory in the absence of expert testimony in the record to support it and deemed a dog alert to be relevant to establishing a connection between cash and drug trafficking. 389 F.3d 1149, 1165-66 (11th Cir.2004). In Evans v. City of Aberdeen, the Mississippi Supreme Court expressly rejected the currency contamination theory based on the Seventh Circuit’s reasoning in $30,670, and concluded that a dog’s alert to cash is relevant when a “proper dog sniff test” is administered. 926 So.2d 181, 185 (Miss.2006). The Intermediate Court of Appeals of Hawaii also recently determined that dog sniff evidence is admissible as long as the sniff is properly conducted, notwithstanding the currency contamination theory. State v. Keaweehu, 110 Hawai’i 129, 129 P.3d 1157, 1164-66 (2006).
According to the Seventh Circuit’s decision in $30,670, emerging research tends to undermine the currency contamination theory insofar as it affects the reliability of dog sniffs. 403 F.3d at 455-60. In $30,670, the court asked the parties to provide supplemental briefs based on the record and if needed, any publicly available empirical information, to address “[h]ow frequently * * * drug detection [528]*528dogs falsely alert to currency that is not demonstrably related to the drug trade, but has been contaminated by prior owners.” Id. at 453. The studies cited by the parties indicate that drug detection dogs “do not alert to cocaine itself but rather to methyl benzoate.” Id. at 456, 457-58. Methyl benzoate is a cocaine byproduct that “ ‘evaporate[s] rapidly from the surface of paper currency at a rate of approximately 90% in 120 minutes.’ ” Id. at 456-57 (quoting Charles Mesloh et al., Sniff Test: Utilization of the Law Enforcement Canine in the Seizure of Paper Currency, 52 J. Forensic Identification 704, 709 (2002)). In response to these studies, the Seventh Circuit noted, “[I]t seems that dogs cannot smell cocaine at all because the narcotic acts as an anesthetic that deadens olfactory senses.” Id. at 458 (citing an affidavit discussing the results of scientific research on dog sniffs). The Seventh Circuit ultimately concluded that, on the basis of the research-intensive record in $30,670, “a properly trained dog’s alert to currency should be entitled to probative weight.” Id. at 459.
We agree with the reemerging view that a dog’s alert could meet the relatively low threshold for relevance on the question of whether cash is connected to drug trafficking. See Horning, 535 N.W.2d at 298 (“Rulings involving the relevancy of evidence are generally left to the sound discretion of the trial court.”). But we note that relevance alone does not guarantee the admissibility of such evidence. See, e.g., Minn. R. Evid. 403 (ex-eluding relevant evidence under certain circumstances). More particularly, when dog sniff evidence is introduced at trial through the expert testimony of the dog’s handler, that testimony is governed by Minn. R. Evid. 702 and 70S. Minn. R. Evid. 702 comm. cmt. — 1977 (“[Rule 702] is not limited to scientific, or technical areas, but is phrased broadly to include all areas of specialized knowledge.”). A dog’s alert, as interpreted for the court by the dog’s handler, is therefore only admissible if it assists the trier of fact and if there is a reasonable basis for it. Minn. R. Evid. 702, 703. In other words, the party seeking to introduce the alert and related testimony must establish an adequate foundation. See State v. Harris, 713 N.W.2d 844, 848 (Minn.2006) (stating that evidence offered under Minn. R. Evid. 703 must be supported by adequate foundation).
The concurrence suggests that Minn. R. Evid. 702 and 703 do not set a sufficiently rigorous standard for evaluating the admissibility of dog-sniff evidence to prove a connection between cash and drug trafficking, and that dog-sniff evidence must instead be subjected to the Frye-Mack test.12 We disagree on the ground that the Frye-Mack test applies to “evidence based on emerging scientific techniques,” State v. Jobe, 486 N.W.2d 407, 419 (Minn.1992), and the technique of using trained dogs to detect drug odors is neither emerging nor scientific. Cf. Brooks v. People, 975 P.2d 1105, 1111 (Colo.1999) (stating that the Frye test is inapplicable to evidence not derived from [529]*529“hard science” and therefore declining to apply Frye to canine scent-tracking evidence). When a dog’s handler testifies regarding his dog’s alert to drug odor, he offers an expert opinion as to the meaning of a particular set of behaviors displayed by a “living, breathing, animate creature,” id. at 1112; he does not interpret the results of a “scientific process, principle, technique or device.” State v. Roscoe, 145 Ariz. 212, 700 P.2d 1312, 1320 (1984) (declining to apply the Frye test to a dog’s identification of a defendant through scent). For the foregoing reasons, we conclude that courts are to evaluate the admissibility of dog-sniff evidence on a case-by-case basis by applying Minn. R. Evid. 702 and 703 — that is, by determining whether such evidence and the expert testimony through which it is introduced are (1) helpful to the trier of fact; and (2) supported by an adequate foundation.
Having determined that Minn. R. Evid. 401, 702, and 703 provide the proper analytical framework for the issue now before us, we turn to the admissibility of the dog sniff evidence the county introduced in this case. Here, marijuana was one of the drugs Nikki, the certified drug detection dog, was trained to detect, and a large quantity of marijuana was found in Carlisle’s apartment. The fact that Nikki alerted to the cash from the safe has at least some tendency to establish that the cash had been exposed to marijuana and consequently, at least some tendency to establish that the cash facilitated Carlisle’s marijuana sales or resulted from such sales. See, e.g., United States v. $84,615 in U.S. Currency, 379 F.3d 496, 502 (8th Cir.2004) (stating that a dog’s alert to cash provided “some — albeit slight — indication” that the cash was connected to drug trafficking); United States v. Saccoccia, 58 F.3d 754, 777 (1st Cir.1995) (noting that a trained dog’s alert has some probative value in determining whether cash is connected to drug trafficking). For the foregoing reasons, we conclude that the district court did not abuse its discretion in apparently finding that the dog sniff evidence was relevant.
As to the foundation for Nikki’s alert as interpreted by Officer Frisby, we have consistently stated that absent clear error, we will not reverse a district court’s determination of the adequacy of the foundation offered for expert witness testimony. State v. DeShay, 669 N.W.2d 878, 884 (Minn.2003) (citing State v. Nystrom, 596 N.W.2d 256, 259 (Minn.1999)). An adequate foundation for dog sniff evidence in the civil forfeiture context would comprise facts such as the certification(s) the dog has achieved, and the nature and extent of the training both the dog and the handler have completed. See Bird, supra, at 422 (“The handler’s performance [as trainer and interpreter] is inseparably intertwined with the dog’s overall reliability rate.”) (quoting United States v. Paulson, 2 M.J. 326, 330 n. 5 (A.F.C.M.R.1976)).
A drug detection dog’s accuracy rate is also critical to establishing an adequate foundation. A dog’s accuracy rate encompasses not only the total number of accurate alerts the dog has made, but also the number of times the dog has failed to alert to drugs and the number of times the dog has alerted in the absence of drugs. Id. at 425-26. Finally, the agency seeking to admit the dog sniff evidence must establish the steps taken to ensure a reliable test of the particular cash at issue. If the agency cannot establish such steps, the dog sniff evidence should not be admitted. For example, in Evans, the Mississippi Supreme Court concluded that a dog sniff test was improperly conducted and therefore unreliable because, by the handler’s admission, the testing environment and the bag in which he placed the subject cash might [530]*530have been contaminated. 926 So.2d at 185.13
Frisby testified that Nikki completed regional certifications through the United States Police Canine Association at least once per year and national certifications in 2003 and 2004. He also described the initial and maintenance training Nikki completed to detect drug odors in general and drug odors on cash. He emphasized that Nikki had been trained to detect the base odors and derivatives of drugs, rather than the drugs themselves. But when asked about Nikki’s error rate, Frisby could not provide a clear answer and could only “guesstimate” that Nikki had an error rate of one to two percent. Moreover, the county did not introduce any documentation to support Frisby’s description of Nikki’s training, certifications, or accuracy, despite the admitted existence of a record for every training sniff Nikki had completed.
Setting aside potential gaps in the foundation for Nikki’s reliability in general, we are troubled by the lack of foundation supporting Nikki’s alert to the cash found in Carlisle’s apartment. Frisby testified about the steps he took to ensure that (1) drug agents did not contaminate the cash; and (2) that the surface of the bed, where the sniff was conducted, was free of drug odor. But the cash was found in a safe— and the length of time it would take for odor to dissipate from cash so stored was never established in the district court. Frisby testified generally on the tendency of drug odor to dissipate, but after he began to speculate about how conditions in a safe might slow the dissipation process, the court stopped him. The court ultimately concluded that Frisby did not have the qualifications to address how the storage conditions might affect the reliability of Nikki’s alert. Absent a foundation for the reliability of a dog sniff under these particular conditions, we are unable to conclude that Nikki’s alert was helpful to the trier of fact or that there was a reasonable basis for it. Minn. R. Evid. 702, 703.
For the foregoing reasons, we hold that to the extent the district court admitted the dog sniff evidence as substantive proof that the cash found in the safe was connected to drug trafficking, the court committed clear error.14 If, on remand, the [531]*531county attempts to prove by clear and convincing evidence that the cash is subject to forfeiture, the court may admit the dog sniff evidence — but only if the county establishes a proper foundation for the evidence under Minn. R. Evid. 702 and 703.15
Reversed and remanded for further proceedings consistent with this opinion.
Concurring, HANSON, PAGE, MEYER, JJ.