KUITERS v. COUNTY OF FREEBORN

No. C5-87-2415.

430 N.W.2d 461 (1988)

Jacob KUITERS, Relator, v. COUNTY OF FREEBORN, Respondent.

Supreme Court of Minnesota.

October 21, 1988.


Attorney(s) appearing for the Case

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

Paul G. Morreim, Freeborn Co. Atty., Albert Lea, for respondent.

Heard, considered and decided by the court en banc.


AMDAHL, Chief Justice.

Relator, Jacob Kuiters, appeals from an order denying him a new trial following a decision of the tax court which denied his petition for a reduction of his real estate tax assessment. The tax court found that Kuiters' agricultural property was assessed in excess of its market value, but nevertheless denied him relief because agricultural property in the county was assessed, on average, at 115% of its market value.

Relator Jacob Kuiters...

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