Barron v. Hennepin County

COYNE, Justice.

Certiorari on the relation of Hennepin County to review an order of the Minnesota Tax Court reversing the county assessor’s denial of the application of respondents Stephen and Charlene Barron for tax valuation under the Minnesota agricultural property tax law, Minn.Stat. § 273.111, more commonly known as the green acres statute. We reverse.

The Barrons are the owners of approximately 20 acres of open land located in Medina, Minnesota. The property was purchased for $160,000 and was originally part of a horse farm that had been divided and sold as lots of 5 to 20 acres in size.…