OPINION
GARDEBRING, Justice.
This case arises in the context of Minnesota's Green Acres scheme for taxation of agricultural property in high development areas, Minn.Stat. § 273.111 (1996). Relators appeal from a decision of the Minnesota Tax Court, which concluded that Washington County's failure to provide relators with the statutorily required notice of an increase in the estimated market value of their property does not invalidate the county assessor...
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