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Page 6 <br /> <br />SEPTEMBER 1996 <br /> <br />File No. TC-22663 <br /> <br />Thomas C. Jetzer, <br /> <br />County of Hennepin, <br /> <br />VS. <br /> <br /> Petitioner, <br />.~espondent. <br /> <br /> The Honorable Diane L. Kroupa, Judge of the <br />Minnesota Tax Court, heard this matter at the <br />Hennepin County District Court facilities in the <br />Minneapolis City Hall, in Minneapolis, Minnesota on <br />May 7, 1996. <br /> Mr. Kelley V. Rea, Attorney at Law, represented <br />the Petitioner. <br /> John March, Assistant Hennepin County Attorney, <br />appeared for the Respondent.. <br /> The issue in this case is whether the subject <br />proper~y containing the Petitioner's homestead was <br />"primarily used" for agricultural purposes as of <br />January 2, 1994 to be classified agricultural under <br />Minn. Stat. § 273.13, subd. 23(c) before it can qualify <br />for Green Acres treatment under Minn. Stat. § <br />273.111. <br /> Post-trial briefs were filed by both parties and the <br />matter was submitted to the Court for decision on July <br />2, 1996. <br /> The Court, having heard and considered the <br />evidence adduced at the hearing, and upon all of the <br />files, records and proceedings herein, now makes the <br />following: <br /> <br /> ~The January 2, 1994 estimated market value for the <br />proper~y was $206,000. Mr. Hagen paid $294,000. <br /> <br />_/ <br /> <br /> <br />