Helgeson v. County of Hennepin

I respectfully dissent. In holding that the Helgeson’s condominium is seasonal recreational property under Minn.Stat. § 273.13, subd. 4(a) (1984), the majority fails to consider legislative intent and adhere to prior case law.

In 1959, the legislature enacted a special property-tax classification for noncommercial parcels “devoted to temporary and seasonal residential occupancy for recreational purposes.” Act of April 18, 1959, ch. 338, *411§ 1, 1959 Minn.Laws 447. Tourism was, as it is today, an important industry in the state and the legislature, in enacting this tax break for noncommercial…