Sunset Memorial Park Ass'n v. County of Hennepin

Per Curiam. Petitioner appeals from an order denying petitioner’s motion for a new trial. After a trial to the court, the district court declared that certain land is not exempt from real estate taxation as a “public burying ground” under Minn. Const, art. 9, § 1. We affirm. The record reveals that the 29.55 acres in question were held in a totally undeveloped state and were used for only one burial in 20 years before being sold at a profit of $12,000 per acre in 1968. Regarding the holding of land by cemeteries for future use, this court commented in State v. Ritschel, 220 Minn. 578, 589 , 20 N. W. 2d 673, 678 (1945): “Owning and holding land for such future needs, if reasonable in amount and not beyond reasonable anticipation, are incidental to operating a cemetery.” (Italics supplied.) The trial court extensively reviewed all of the facts and case law in his memorandum, and found that any development or use of this land *519 for cemetery purposes was beyond reasonable anticipation. Upon our examination of the record, we cannot say that such a finding was clearly erroneous. We have carefully considered other assignments of error urged by petitioner, and we find them to be without merit. Affirmed.