Frandsen v. County of Chisago

OPINION

PAGE, Justice.

Relator Dennis Frandsen filed a petition under Minn.Stat. § 278.01 (1996) challenging the January 2,1994, property tax assessment for the property where he and his wife live. The subject property fronts on the St. Croix River in Sunrise Township, Chisago County, and consists of a 1.08 acre parcel of land and the home located on that land. Frandsen and his wife have had a life estate interest in the subject property since 1975 when, under threat of condemnation, they conveyed the property by warranty deed to the United States government. The subject property is located…