FREDERICK FARMS, INC. v. COUNTY OF OLMSTED

No. A10-1089.

801 N.W.2d 167 (2011)

FREDERICK FARMS, INC., Relator, v. COUNTY OF OLMSTED, Respondent.

Supreme Court of Minnesota.

August 10, 2011.


Attorney(s) appearing for the Case

Kenneth R. Moen , Rochester, Minnesota, for relator.

Mark Ostrem , Olmsted County Attorney, Thomas M. Canan , Senior Assistant County Attorney, Rochester, Minnesota, for respondent.


OPINION

STRAS, Justice.

In 2008, Olmsted County changed the property tax classification of farmland owned by Frederick Farms, Inc., from agricultural-homestead to agricultural-nonhomestead property. The Minnesota Tax Court denied Frederick Farms' petition to change the classification of the property back to agricultural homestead for taxes payable in 2009 and later. Frederick Farms appealed to this court, arguing that

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