ORCHARD GARDENS CTY. CLUB v. COM'R OF REV.

No. 49904.

294 N.W.2d 701 (1980)

ORCHARD GARDENS COUNTRY CLUB, INC., Respondent, v. The COMMISSIONER OF REVENUE, Relator.

Supreme Court of Minnesota.

May 30, 1980.


Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., St. Paul, Thomas F. Van Horn, Chief Deputy Dakota County Atty., and Robert R. Distad, Asst. Dakota County Atty., Hastings, for relator.

Martin H. Otto, Burnsville, for respondent.

Heard before SHERAN, C. J., YETKA and SCOTT, JJ., and considered and decided by the court en banc.


YETKA, Justice.

This case concerns the valuation of the Orchard Gardens Country Club, Inc. ("Orchard Gardens") property pursuant to the Minnesota Open Space Property Tax Law, Minn.Stat. § 273.112 (1978). As of January 2, 1977, the Dakota County Assessor placed a market value of $3,500 per acre on the Orchard Gardens property and an "open space" value of $2,200 per acre on the same property.1

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