SIMONETT, Justice.
The taxpayer challenges, on equal protection grounds, the constitutionality of a state tax statute separating into different classes nonhomestead residential properties of three units or less (duplexes and triplexes) and those properties with four or more units. The Tax Court held the classification to be constitutional, and we affirm.
In 1979 the legislature enacted Minn.Stat. § 273.13, subd. 19 (1979), which read in part as follows...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
