SIMONETT, Justice.
A contract for deed vendor who continues to live on the land is not entitled to homestead classification for real estate taxation purposes. The contrary ruling of the Tax Court is reversed.
Respondent Marie B. Stiernagle has lived on her 80-acre farm in Waseca County since 1931. For some years prior to 1990 she rented the farmland to her son and daughter-in-law, James and Jacqueline Stiernagle. On November 20, 1990, the widowed mother...
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