Schmieg v. County of Chisago

OPINION

PAGE, Justice.

The Chisago County assessor classified a parcel of land owned by Leonard Schmieg as commercial for property tax purposes for taxes payable in 2005. Schmieg appealed the classification to the Minnesota Tax Court. The tax court concluded that the classification was erroneous and ordered that the subject property be classified as agricultural non-homestead under Minn.Stat. § 273.13, subd. 23(b)(3) (2006). In its brief, the county argues that the rental of a billboard located on the southern half of the subject property justified a commercial classification, and that an…