Wolf Lake Camp, Inc. v. County of Itasca

YETKA, Justice.

This case involves the assessment of real property for purposes of real property taxes under Minn.St. 273.13, subd. 4. The property involved is a private camp in Itasca County consisting of approximately 4,200 contiguous acres owned by a single owner. The trial court classified 18 percent of the property as “real estate devoted to temporary and seasonal residential occupancy for recreational purposes” to be assessed at 33⅛ percent of its market value, and the remaining 82 percent as “all other” land pursuant to Minn.St. 273.13, subd. 9, to be assessed at 43 percent of market…