YETKA, Justice.
Hennepin County seeks review of a Minnesota Tax Court decision holding that a condominium owned by Donald and Arline Helgeson is seasonal/recreational property under Minn.Stat. § 273.13, subd. 4(a) (1984). We affirm the tax court.
Donald Helgeson owns Jack Frost Farms, Inc., a poultry wholesale business in St. Cloud. The Helgesons' homestead is in Sartell, Minnesota. Since 1981, they have owned a one-bedroom condominium overlooking Loring...
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