McLean v. County of Dakota

OPINION

PAGE, Justice.

This matter arises from a writ of certiorari to review a decision of the Minnesota Tax Court affirming the county assessor’s denial of the application of Veronica M. McLean for tax valuation under the Minnesota agricultural property tax law, Minn.Stat. § 273.111 (1994), more commonly known as the green acres statute for tax assessment year 1993, for taxes payable in 1994.1 We affirm.

The subject land parcel (the land) consists of 11.75 acres in the City of Eagan, which McLean has owned since 1959. The land was unoccupied and dormant from 1959 through March of 1993. On…