Elwell v. County of Hennepin

MacLaughlin, Justice.

The issues in this case are the constitutionality of Minn. St. 273.111, commonly referred to as the green acres statute, and, in the event it is constitutional, the construction of certain of its provisions. The trial court upheld its constitutionality and interpreted the statute in favor of taxpayer. We affirm.

The green acres statute provides that certain real estate devoted to agricultural use 1 is entitled to be valued for real estate tax purposes on a basis which does not consider nonagricultural factors. 2 With the exploding expansion and development in urban areas…