Frederick Farms, Inc. v. County of Olmsted

OPINION

STRAS, Justice.

In 2008, Olmsted County changed the property tax classification of farmland owned by Frederick Farms, Inc., from agricultural-homestead to agricultural-non-homestead property. The Minnesota Tax Court denied Frederick Farms’ petition to change the classification of the property back to agricultural homestead for taxes payable in 2009 and later. Frederick Farms appealed to this court, arguing that *169it is operating a joint family farm venture with its sole shareholder, James Frederick, and that the County must classify Frederick Farms’ property as agricultural-homestead…