As stated by Mr. Justice Brandeis, "[a]n essential element of individual property is the legal right to exclude others from enjoying it." International News Service v. Associated Press, 248 U.S. 215, 250 (1918) (dissenting opinion).
https://ir.law.fsu.edu/cgi/viewcontent.cgi?article=2066&context=lr
Winter 1981
Kaiser Aetna v. United States, 444 U.S. 164 (1979)Kaiser Aetna v. United States, 444 U.S. 164 (1979)
Janice Kelly
Inalienable right to exclude book
Legal right to privacy while occupying a tent as a home
It is not a mere casual or occasional sleeping in the house that constitutes an occupancy of it. ...A dwelling house means a place of abode — a habitation — ahouse occupied or intended to be occupied as a residence.
The element of a fixed abode is an essential ingredient of every concept of occupancy
when applied to a dwelling house; and the term ** unoccupied" is employed to express
the directly opposite condition.temporary shelter but it is obviously no longer occupied as a dwelling
Unoccupied signifies not used as a residence
https://elixirfield.blogspot.com/2019/11/lawyers-reports-1905-legal-definition.html
Very wild because the County Ordinance wrongly equates "dwelling" with "residing"!!!
Dwelling Site - A designated location for residential use
Short Term Rental - A short term rental dwelling unit is defined as any home, cabin,
condominium or similar building represented to the public as a place where sleeping
accommodations are furnished to the public on a nightly or weekly and for less than thirty days basis for compensation and is not a planned development, commercial, as defined.
short term does not mention "residing" or residential....
seasonal residences....
can include campsites!! But campsite are not necessarily residences! A campsite can be short term dwelling site that is not residential!
seasonal residences for short term rental
is not the same as a short term campsite that is a dwelling site and thus not residential!
Campground - An open-air recreation area where temporary or movable shelters, such as tents and recreational vehicles, are intended or used to provide short-term occupancy
so "occupancy" is NOT the same as residential!
the nature of residency is transient, short-termSo the definition of residential was just changed to be equated with dwelling. Residential is permanent as per the law quoted above.
Residential Use – Class II (Short Term Rental)
Home Occupation - A use of non-residential nature ... and which does not include an operational activity that is or may be a nuisance to or otherwise incompatible with the
surrounding area.
No Permit Required: Recreational vehicles and other camping are allowed on parcels
without a permit provided the following standards are met:
Recreational vehicle parks shall be considered manufactured or mobile home parks if any
of the following conditions are met....occupied for more than seven months per year
https://globalresidenceindex.com/domicile-vs-residence/
The common question is, “What does domicile mean?” Domicile refers to a person's permanent legal residence, which is the place where they have the most significant connections, such as family, property ownership, and voting registration. Residency, however, refers to where a person lives, temporarily or permanently. Even if one moves from their domicile of origin, their principal home can remain the same. On the other hand, governments see residence as something that is not as formal. An individual can have multiple residences, depending on where they reside. Domicile can be more challenging to obtain and to change than residency. Domicile requires a person to demonstrate an intent to abandon their previous domicile and establish a new one. Showing intent usually involves a more substantial and permanent move, such as buying a new home, moving your family or registering to vote (if possible). To establish a domicile, an individual must intend to make the country their permanent home. ...someone might have a primary residence in one state but spend several months each year in a second home in another state. Many countries follow a 183 days per year rule that can help domicile in a country. Other countries may only need persons to show a few days physical presence to be domiciled.
https://www.revenue.state.mn.us/part-year-residents
You moved to or from Minnesota during the tax year and established residency (domicile).
- You spent at least 183 days in Minnesota during the year and you rented, owned, occupied, or maintained an abode. An abode is a residence in Minnesota suitable for year-round use and equipped with its own cooking and bathing facilities.
https://www.revisor.mn.gov/rules/8001.0300/#rule.8001.0300.3
However, a cabin or cottage not suitable for year round use and used only for vacations is not an abode. Additionally, quarters which contain sleeping arrangements but do not contain facilities for cooking or bathing will not generally be considered an abode.
https://elixirfield.blogspot.com/2019/06/on-common-law-sovereignty-and-permanent.html
https://elixirfield.blogspot.com/2020/12/can-permanent-campsite-actually-apply.html
Campsite as your primary residence!!Dwelling Site - A designated location for residential use by one or more persons usingtemporary or movable shelter, including camping and recreational vehicle sitesthe nature of residency is transient, short-termAllowed – Land Use Permit Required:
a. Residential UseThe assessor would no longer need to determine if there is temporary, seasonal occupancy or a
recreational useNo Permit Required: Recreational vehicles and other camping are allowed on parcels without a permitCounty Zoning - no permit for SHORT TERM campsite (21 days per 30 days).Minnesota Statute 17.458, subdivision 1 defines “agroforestry” as: the
cultivation of short-rotation woody crops using agricultural practices to produce timber
or forest products. Subdivision 2 of the same statute indicates that agroforestry is an
agricultural pursuit.
However, short rotation woody crops are not specifically identified as an “agricultural
product” in Minnesota Statute 273.13, subdivision 23 which outlines the classification of
property for property tax purposes. In fact, the definition provided in Minnesota Statute
17.458 references “timber and forest products.” In the past, production of these products
would have been considered to be a timber use in Minnesota Statute 273.13, subdivision23.trees, grown for sale as a crop, including short rotation woody crops, and not sold for timber, lumber, wood, or wood products;https://www.revisor.mn.gov/
statutes/cite/17.458 17.458 AGROFORESTRY.
Subdivision 1.Definition.
"Agroforestry" means the cultivation of short-rotation woody crops using agricultural practices to produce timber or forest products.
Rural Vacant property tax classification:
A structure can still be considered minor and ancillary if it is occasionally used overnight for hunting or other outdoor activities.
A structure or group of structures may not be considered minor and ancillary if they total 300 or more square feet, if any structure is used residentially on more than an occasional basis, or if there is an improved building site that provides water, sewer, or electrical hook ups for residential purposes.
https://www.revenue.state.mn.us/sites/default/files/2011- 11/acp_06_woodlands.pdf
Subd. 33.Classification of unimproved property.
(a) All real property that is not improved with a structure must be classified according to its current use.
(b) Except as provided in subdivision 23, paragraph (c) or (d), real property that is not improved with a structure and for which there is no identifiable current use must be classified according to its highest and best use permitted under the local zoning ordinance. If the ordinance permits more than one use, the land must be classified according to the highest and best use permitted under the ordinance. If no such ordinance exists, the assessor shall consider the most likely potential use of the unimproved land based upon the use made of surrounding land or land in proximity to the unimproved land.
the structure is occupied exclusively by seasonal farm workers during the time when they work on
that farm, and the occupants are not charged rent for the privilege of occupying the property, provided that
use of the structure for storage of farm equipment and produce does not disqualify the property from
classification under this paragraph;
(3) the structure meets all applicable health and safety requirements for the appropriate season; and
(4) the structure is not salable as residential property because it does not comply with local ordinances
relating to location in relation to streets or roads.
The market value of class 1d property has the same classification rates as class 1a property underparagraph (a).Class 1d property includes structures that meet all of the following criteria:
(1) the structure is located on property that is classified as agricultural property under section 273.13,
subdivision 23;, including land used for growing trees for timber, lumber, and wood and wood products, that is not improved with a structure. The presence of a minor, ancillary nonresidential structure as defined by the commissioner of revenue does not disqualify the property from classification under this paragraph. >
You should give the IRS the physical address at which you receive most of your mail
, because that is how the IRS will attempt to contact you in the event of any issues with your return. The only time that you give the IRS a post office box address is if you “do not” have a physical address at which you receive mail. A permanent residence is the town you consider home and periodically return to between assignments, staying with relatives or perhaps renting a new apartment each time you return. A tax home goes another step further: It's where you maintain a livable residence. This can be a house, apartment, or a rented room, but you need to keep evidence of the regular expenses you incur in maintaining the property or arrangement. Confusion about the distinction between a tax home and a permanent residence often leads to these common mistakes: Claiming a relative's address (such as your parents' home) as a tax home—without any significant contribution to the dwelling's care and maintenance. And while sending money for utilities might be a good way to reimburse a relative who's forwarding your mail, the amount is too varied to serve as proof of a tax home. Unless you can provide evidence of a rental arrangement where funds are exchanged—and the person you pay claims the income on his tax return—this doesn't qualify as a tax home. If the IRS asked you for proof of your tax home, you'd have to produce such evidence as rental contracts, payment records, cancelled checks, and tax returns, or the IRS will deny any travel deductions you'd claimed on a return. And no, rental arrangements with a relative or friend at a token amount won't qualify. A good way to determine a fair rental value is by checking the local classified ads for similar offerings in your area. For example, many travelers have shed themselves of this burden and become what the IRS calls “itinerant” workers, whose tax home follows them wherever they go. Housing and travel reimbursements are treated as taxable income and the meal deductions are forfeited, but they're free to live wherever they please.
