Supreme Court of Minnesota March 13, 1981, 50997, 51013 (Ideal Life Church of Lake Elmo v. County of Washington)

SCOTT, Justice.

This is an appeal by the Ideal Life Church of Lake Elmo (Ideal Life Church) from a *310decision of the Tax Court holding that the involved real estate was not exempt from property tax. The County of Washington cross-appealed on the ground that the Tax Court erred in ruling that the real estate in question is entitled to a homestead classification.