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Page 14 <br /> <br />APRIL 1996 <br /> <br />File No. TC-23982 <br /> <br />Kenneth L. Rasmussen, Petitioner, <br /> VS. <br />County of Hennepin, Respondent. <br /> <br /> This matter was heard by the Honorable Dorothy <br />A. McClung, Judge of the Minnesota Tax Court, on <br />March 8, 1996, at the Hennepin County Government <br />Center, Minneapolis, Minnesota. <br /> Petitioner, Kenneth L. Rasmussen, appeared pro <br /> <br /> Karl A. Doss, Assistant Hennepin' County <br />Attorney, appeared for the Respondent. <br /> The issue in this case is whether the subject <br />property should be classified as agricu.ltural land for <br />the January 2, 1994 assessment. <br /> The matter was submitted to the Court for <br />decision on March 8, 1996. <br /> The Court, having heard and considered the <br />evidence adduced at. the hearing, and upon all of the <br />fries, records and proceedings herein, now makes the <br />following: <br /> FINDINGS OF FACT <br /> <br /> 1. Petitioner has sufficient interest in the <br />property to maintain this petition; all statutory and <br />jurisdictional requirements have been complied with, <br />and the Court has jurisdiction over the subject <br />matter of the action and the parties hereto. <br /> 2. Petitioner, Kenneth L. Rasmussen, and his <br />wife, Linda L. l~smussen, own approximately eleven <br />and one-half acres of land in Maple Grove, <br />Minnesota improved with a home, a barn with an <br />attached lean-to and a corral (the "Property"). About <br />six acres are cultivated and four acres include <br />pasture, woodlands and a stream. The Property is <br />identified on the Maple Grove assessment records as <br />P.I.D. No. 04-119-22-22-0005. <br /> 3. Petitioner boards six to nine horses on the <br />Property. In addition, he owns an Arabian mare and <br />has bred, raised and sold several Arabian foals. He <br />raises hay and oats on the Property and rents over <br />sixty 'acres of land in the general area for the <br />purpose of raising additional hay, oats and alfalfa. <br />Petitioner uses 75% of these crops in his own <br />boarding and breeding operation and sells' the <br />remainder. <br /> 4. Both Petitioner and his wife are employed as <br />teachers;in the Osseo school district with a combined <br />annual income of $100,000. In 1992, Petitioner <br />earned $4,900.00 from faming operations; in 1993, <br />earnings totalled $5,200.00; in 1994, the farm <br />income was $4,600.00. - <br /> 5. The Property was classified as residential <br /> <br /> <br />