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COUNTY OF ANOKA Office of the County Assessor Government Center 2100 3rd Avenue, Anoka, Minnesota 55303-2281 612-323-5475 Fax: 612-323-5421 TO: City Council/Board Supervisors/Clerk's SUBJECT: "Primary Use Test" as Applied lo Properties Before Receiving an Agricultural Classification Wc have provided a brief synopsis of thc events/court actions leading up to our prcseut review of Agricultural Properties. Enclosed you will find 7 court cases, in chronological order, below is a brief summary of Facts aud Findings. April 19. 1991~ Approx. 20 acres - 19 tillable with family residence. Income of $649 - $1140. Tax Court judged property to quali~, as agricultnrc. August 21, 1992, State of Minnesota Supreme Court reverses findings in Case #1. Supreme Court judgcd property to be primarily residential. October 11, 1991, Approx. 70 acres - 44 tillable no residence, owner did not provide proof that property qualifies. Tax Court judged that the assessor need not extend "Green Acres" bcncfit without proof of qualification. October 8. 1993, Approx. 10.24 acres - 5 wooded, 5 prairie and meadow with residence. Income $686 from sale of wool and showing mmnals at children's events. Tax Court judged property to be primarily residential. June 9. 1994. Approx. 10 acres - I acre yard and driveway - remaining used as pasture with residence. Owner had raised cattle, hay and horses. Tax Court judged property to be primarily residential. March 8~ 1996, Approx. 11.5 acres - 6 acres tillable and 4 acres pasture, woodlands and a stream, with residence. Income frown $4600 to $5200 from farming operations. Tax Court .judged property to bc primarily residential. May 7, 1996, Approx. 34.55 acres - 30 acres tillable with residence. Income from $600 to $3200 from sale of hay. Tax Court judged property to be primarily residential. Earlier court decisions seemed to grant agricultural classifications to properties that many would describe as "hobby farms~'. Since thc State of Minnesota Supreme Court reversal of the Tax Court in 1992, most small acreage parcels improvcd with a residence, have been.judged to be primarily resideutial. We have intentionally gonc slow on this issue until we felt the preponderance of evidence was in concert with legislative changes and validated by thc courts. We do uot take this approach lightly, however we must proceed with diligcncc in Iht execution of our duties, eusuring fairness and equality for all taxpayers. /~,o/Hl~i~,c~,n.~lestiolls, p?ase feel f_re~o call lne at 323-5499 or Scott Varuer at 323-5482. -sinc ':elY, · .... - ~"~-'-'%-' Ed Thurst~n .... Anoka C0tmty Assessor Affirmative Action / Equal OpportuniW Employer