Helgeson v. County of Hennepin

YETKA, Justice.

Hennepin County seeks review of a Minnesota Tax Court decision holding that a condominium owned by Donald and Arline Helgeson is seasonal/recreational property under Minn.Stat. § 273.13, subd. 4(a) (1984). We affirm the tax court.

Donald Helgeson owns Jack Frost Farms, Inc., a poultry wholesale business in St. Cloud. The Helgesons’ homestead is in Sartell, Minnesota. Since 1981, they have owned a one-bedroom condominium overlooking Loring Park in Minneapolis. They use the Minneapolis condominium pe*409riodically throughout the year when they come to enjoy the city’s recreational and…