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FRANDSEN v. COUNTY OF CHISAGO

No. C6-97-965.

573 N.W.2d 684 (1998)

Dennis FRANDSEN, Relator, v. COUNTY OF CHISAGO, et al., Respondents.

Supreme Court of Minnesota.

January 22, 1998.

Attorney(s) appearing for the Case

J.H. Strothman, Ansis V. Viksnins, Lindquist & Vennum, P.L.L.P., Minneapolis, for relator.

Alfred S. Alliegro, Asst. Chisago County Atty., Center City, for respondents.

Heard, considered, and decided by the court en banc.

OPINION

PAGE, Justice.

Relator Dennis Frandsen filed a petition under Minn.Stat. § 278.01 (1996) challenging the January 2, 1994, property tax assessment for the property where he and his wife live. The subject property fronts on the St. Croix River in Sunrise Township, Chisago County, and consists of a 1.08 acre parcel of land and the home located on that land. Frandsen and his wife have had a life estate interest in the subject property since 1975...

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