ELWELL v. COUNTY OF HENNEPIN

No. 44303.

221 N.W.2d 538 (1974)

Laurance ELWELL, Jr., Respondent, v. COUNTY OF HENNEPIN, Appellant.

Supreme Court of Minnesota.

August 23, 1974.


Attorney(s) appearing for the Case

Gary W. Flakne, County Atty., David E. Culbert, Asst. County Atty., Minneapolis, for appellant.

Faegre & Benson and James A. Dueholm, Minneapolis, for respondent.

Considered and decided by the court en banc.


MacLAUGHLIN, Justice.

The issues in this case are the constitutionality of Minn.St. 273.111, commonly referred to as the green acres statute, and, in the event it is constitutional, the construction of certain of its provisions. The trial court upheld its constitutionality and interpreted the statute in favor of taxpayer. We affirm.

The green acres statute provides that certain real estate devoted to agricultural use1 is entitled...

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