AMDAHL, Chief Justice.
Relators Colonial Acres Homes, Incorporated (Colonial) and Evangelical Covenant Church obtained a writ of certiorari to review a decision of the Tax Court denying their motion for declaratory judgment. The Tax Court determined relators' property failed to qualify as homestead property for the 1985 tax year under Minn.Stat. § 273.133, subd. 2a (1986). We affirm.
The facts are undisputed. Relators are a nonprofit organization regulated...
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