David Michels (plaintiff) owned 20 acres of farming property. Michels did not live on this property. However, Michels had classified the property as an agricultural homestead for property-tax purposes. Lucy Kozitza and the Kozitza Family Partnership (Kozitzas) (defendants) obtained a judgment against Michels. In 1999, the county sheriff levied and attached the 20 acres to satisfy this judgment. After the property’s execution sale was scheduled, Michels moved for an injunction to stop the sale. Michels claimed the Minnesota statute exempting homestead property from seizure to satisfy a debt applied to the property. Michels argued that, even though his home was not situated on the disputed 20 acres of property, the statute still applied, because the property was considered homesteaded for property-tax purposes. The district court disagreed and refused to enjoin the sale. Michels appealed.