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LAMPING v. COUNTY OF FREEBORN

No. CO-85-65.

374 N.W.2d 169 (1985)

Kenneth R. LAMPING, et al., Relators, v. COUNTY OF FREEBORN, Respondent.

Supreme Court of Minnesota.

August 30, 1985.

Attorney(s) appearing for the Case

Phillip A. Kohl, III, Albert Lea, for relators.

Paul G. Morreim, Albert Lea, James W. Neher, Atty. Gen.'s Office, St. Paul, for respondent.

Heard, considered, and decided by the court en banc.

SIMONETT, Justice.

We conclude that the method used by the county assessor to calculate the estimated market value of bare farmland for real estate tax purposes is acceptable and that the taxpayers' land was not excessively valued. We affirm the tax court.

Relators Kenneth and Cindy Lamping claimed that the taxes assessed against their six parcels of farmland in Freeborn County for the years 1982 and 1983 (payable in 1983 and 1984) were based on excessive...

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