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Page 6
<br />
<br /> File No. TC-10503
<br />Stephen and Charlene Barron,
<br /> VS.
<br />
<br />County of Hennepin,
<br />
<br />Petitioners,
<br />l{espondent.
<br />
<br /> The above-entitled matter came on for hearing be-
<br />fore the Honorable Arthur C. Roomer, Chief Judge of the
<br />Minnesota Tax Court, on ~pril 19, 1991 at the Hennepin
<br />County Juvenile Justice Center in Minneapolis, Minne-
<br />sota.
<br /> Earl H. Cohen, Attorney at Law, appeared on behalf
<br />of the petitioners.
<br /> Marilyn J. Maloney, Assistant Hennepin County At-
<br />torney, appeared for the respondent.
<br /> The sole issue is whether the subject property quali-
<br />fies for "Green Acres"'classification under Minnesota ag-
<br />ricultural property tax ]aw, Minn. Stat. § 273.111, in the
<br />January 2, 1989 assessment.
<br /> Post-trial briefs were filed by both parties and the
<br />matter was submitted to the Court for decision on June
<br />3, 1991.
<br /> The Court, having heard and considered the evi-
<br />dence adduced at the hearing and upon ail of the files
<br />and records herein, now makes the following:
<br />
<br /> FINDINGS OF FACT
<br />
<br /> 1. Petitioners have sufficient interest in the property
<br />to maintain this petition; all statutory and jurisdictional
<br />requirements have been complied with, and the Court
<br />has jurisdiction over the subject matter of the action and
<br />the parties hereto.
<br /> 2. Petitioners are the owners of approximately 20
<br />acres of land legally described as
<br />Lots 14 and 15, Block 1, Tallyhoe Farms, and Lot 1,
<br />Block 2, Meadowwoods Farm; Commonly: 1865
<br />Buckskin Drive, Medina, Minnesota; Property I.D.
<br />No. 24-118-23 32 0006.
<br />3. Petitioner Stephen Barton is a medical doctor who
<br />testified he also considers himself a farmer.
<br /> 4. The property is improved with a 2,000 square foot
<br />single family home completed in September, 1987 at an
<br />approximate cost of $280,000. Amenities include two
<br />fireplaces, a 20 foot by 40 foot swimming pool, a three
<br />car garage, and an asphalt drive leading to the nearest
<br />public road. The property also contains a pole barn.
<br />
<br /> 5. Approximately 19 acres of the subject land was
<br />used in the years-1988 and 1989 to grow alfalfa and
<br />grass hay. Petitioner owns a 20 horsepower tractor but
<br />no other farm machinery; instead hiring a nearby farmer
<br />to till his land and bale his hay and alfalfa.
<br /> 6. In 1988 petitioner sold grass hay prc~luced on the
<br />.subject property for a total of $649.30. Due to the
<br />drought, the alfalfa and oat crops on the balance of the
<br />land were lost.
<br /> 7. In 1989 the income from the sale of agricultural
<br />crops totalled $1,140.
<br /> 8. The assessor classified thc property as residential
<br />homestead in the January 2, 3.989 assessment.
<br /> 9. The petitioners applied on April 17, 1989 for
<br />Green Acres classification but the application was re-
<br />jected by the Hennepin County Assessor's Office.
<br /> 10. The attached Memorandum is hereby made a part
<br />of these Findings of Fact.
<br />
<br /> CONCLUSIONS OF LAW
<br />
<br /> 1. Thc subject property qualifies as agricultural land
<br />for the purposes of Minn. Stat. § 273.111 in the January
<br />2,1989 assessment.
<br /> 2. The subject property shall be accorded the Green
<br />Acres benefits of Minn. S/at. § 273.111.
<br /> LET ,IUDGIVEENT BE ENTEI:~D ACCORDINGLY.
<br />A STAY OF 15 DAYS IS HEREBY ORDEPdgD. BY THE COURT,
<br /> Arthur C. Roemer, Chief Judge
<br />Dated: August 15, 1991
<br />
<br /> MEMORANDUM
<br />
<br /> Petitioners assert that the county assessor's denial of
<br />its application for qualification under the Minnesota ag-
<br />ricultural property tax ]aw, Minn. Stat. § 273.111 (here-
<br />inafter "Green Acres"), is erroneous. Petitioners assert
<br />that (1) eligibility for Green Acres is not contingent
<br />upon qualification as agricultural land pursuant to Minn.
<br />Stat. § 273.13, subd. 23; and (2) even if it is, the subject
<br />property qualifies as agricultural land pursuant to Minn.
<br />Stat. § 273.13, subd. 23.
<br /> Respondent contends that qualification under Minn.
<br />Stat. § 273.13, subd 23 is a prerequisite to the granting
<br />of Green Acres classification under Minn. Stat. §
<br />273.111, and alleges further that the subject property
<br />does not qualify for such classification.
<br /> The pertinent of Minn. Stat. § 273.111 provides as
<br />follows:
<br />Subd. 3. Real estate consisting of ten acres or more
<br />shall be entitled to valuation and tar deferment
<br />under this section only if it is actively and
<br />exclusively devoted to agricultural use as defined in
<br />subdivision 6 and either (1) is the homestead of the
<br />owner, or of a surviving spouse, child, or sibling of
<br />the owner or is real estate which is farmed with the
<br />real estate which contains the homestead property,
<br />or (2) has been in the possession of the applicant,
<br />the applicant's spouse, parent, or sibling or any
<br />combination thereof, for a period of at least seven
<br />years prior to the application of benefits under the
<br />provisions of Laws 1969, chapter 1039, or (3) is the
<br />homestead of a shareholder in a family farm
<br />corporation as defined in section 500.24 .....
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