Reiss Greenhouses, Inc. v. County of Hennepin

OPINION

SCOTT, Justice:

This matter arises from a writ of certio-rari to review the decision of the Minnesota Tax Court, which affirmed the Hennepin County Assessor’s denial of appellant’s application for tax valuation under the Minnesota Agricultural Property Tax Law, Minn. Stat. § 273.111 (1978) (the “green acres” statute). We reverse.

The land in question is located in Golden Valley, Minnesota, is 16 acres in size, and is legally described, in part, as Plat 85080, Parcel 6000, The record owner of the property is Reiss Greenhouses, Inc., which is engaged in the business of growing…