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  5. 690 N.W.2d 739 (2005)
 

COGGER v. COUNTY OF BECKER

No. A04-713.

690 N.W.2d 739 (2005)

Darwin COGGER, et al., Relators, v. COUNTY OF BECKER, Respondent.

Supreme Court of Minnesota.

January 20, 2005.

Attorney(s) appearing for the Case

Ronald Bradley, Minneapolis, MN, for Relators'.

Gretchen D. Thilmony, Asst. Becker County Attorney, Detroit Lakes, MN, for Respondent's.

Terrence J. Rheault, Law Office of Charles W. LaDue, Coon Rapids, MN, for White Earth Band of Ojibwe.

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

OPINION

MEYER, Justice.

The question presented in this case is whether state law controls in defining whether a manufactured home located within the boundaries of an Indian reservation may be taxed as real property. The tax court found that the county has authority to assess an ad valorem tax on the land in question and it then applied Minnesota statutes to classify the manufactured home as real property. The Coggers appealed the tax court decision by a...

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