Busch v. County of Hennepin

KELLEY, Justice.

By writ of certiorari, Leonard Busch challenges a determination of the Minnesota Tax Court that 17 greenhouses owned and used by him to grow flowers were real property subject to real estate taxation. We affirm the tax court.

Leonard S. Busch has conducted his flower growing business on 18.4 acres of land in the City of Plymouth since 1965. On the property are 17 greenhouses used primarily for growing roses. On January 2, 1983 the greenhouse structures were assessed as real estate with a value of $429,400 by the City of Plymouth’s assessor. 1 Busch objected to characterization…