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Page 14 VS. County of Dakota, OCTOBER 1991 Petitioner, Respondent. The above-entitled matter came on for hearing be- fore the Honorable Earl B. Gustafson, Judge of the Min- nesota Tax Court, on October 11, 1991, at the Dakota County Courthouse in Hastings, Minnesota. Richard G. 'Soderberg, the petitioner, appeared pro Kenneth Malvey, Assistant Dakota County Attorney, appeared for the respondent. At issue in this case is the requirement in Minn. Stat. § 273.111, subd. 8 to provide agricultural income information in an application for Green Acres tax defer- ment. The Court, having heard and considered the evi- dence adduced at the hearing and upon all of the files and records herein, now makes the following: FINDINGS OF FACT 1. Petitioner bas sufficient interest in the property to maintain this petition; all statutory and jurisdictional re- quirements have been complied with, and the Court has jurisdiction over the subject matter of the action and the parties hereto. 2. The subject property comprises 70 acres of vacant land located in Dakota County, Minnesota, described as follows: A portion of the East 1/2 of the SW-1/4 of Section 18, Township 114, Range 18; Property I.D. No. 39-01800-013-50. 3. The subject 70 acre parcel, which contains ap- proximately 44 tillable acres, has been accorded the Green Acres classification since the early 1980s. 4. In May, 1991, the Dakota County Assessor's Of- rice, as part of a county-wide Green Acres verification process, requested verification of acreage being farmed and gross agricultural income earned. 5. Petitioner refused to submit any of the requested information in writing concerning the subject property. AS a result, the assessor removed the Green Acres classi- fication for the 1990 assessment year, for taxes payable in 1991. 6. Petitioner appeals the assessor's action and re- quests reinstatement of the Green Acres classification, arguing that the income disclosure requirement violates the unreasonable search and seizure provisions of the United States Constitution. 7. The Court finds that the assessor need not extend the Green Acres tax benefits to petitioner without "proof by affidavit or otherwise that the property qualifies" for such classification under Minn. Stat. § 273.11, subds. 3 &6. 8. The attached Memorandum is hereby made a part of these Findings of Fact.