BUSCH v. COUNTY OF HENNEPIN

No. C7-85-600.

380 N.W.2d 813 (1986)

Leonard S. BUSCH, Relator, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

February 14, 1986.


Attorney(s) appearing for the Case

J. Michael Dady, David A. Allgeyer, Minneapolis, for relator.

Thomas L. Johnson, Co. Atty., Robert T. Rudy, Asst. Co. Atty., Minneapolis, for respondent.

Heard, considered and decided by the court en banc.


KELLEY, Justice.

By writ of certiorari, Leonard Busch challenges a determination of the Minnesota Tax Court that 17 greenhouses owned and used by him to grow flowers were real property subject to real estate taxation. We affirm the tax court.

Leonard S. Busch has conducted his flower growing business on 18.4 acres of land in the City of Plymouth since 1965. On the property are 17 greenhouses used primarily for growing roses. On January 2, 1983 the greenhouse...

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