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McLEAN v. COUNTY OF DAKOTA

No. C6-95-69.

540 N.W.2d 76 (1995)

Veronica M. McLEAN, individually and as sole trustee-beneficiary of 1985 Revocable Trust of Veronica M. McLean, petitioner, Relator, v. COUNTY OF DAKOTA, Respondent.

Supreme Court of Minnesota.

Rehearing Denied December 12, 1995.

Attorney(s) appearing for the Case

William R. Busch, St. Paul, for petitioner.

Kenneth A. Malvey, Assistant Dakota County Attorney, Hastings, for respondent.

Considered and decided by the court en banc without oral argument.

OPINION

PAGE, Justice.

This matter arises from a writ of certiorari to review a decision of the Minnesota Tax Court affirming the county assessor's denial of the application of Veronica M. McLean for tax valuation under the Minnesota agricultural property tax law, Minn.Stat. § 273.111 (1994), more commonly known as the green acres statute for tax assessment year 1993, for taxes payable in 1994.1 We affirm.

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