Legal Opinion
Afton Historical Society Press v. County of Washington
Supreme Court of Minnesota
Decided December 13, 2007No. A07-3Published
1Opinion of the Court
OPINION
PAGE, Justice.
In this case, we review the final order of the Minnesota Tax Court denying an exemption from payment of real property taxes assessed in 2003, 2004, and 2005 for property owned by Afton Historical Society Press (Afton), a publishing house. Af-ton sought the exemption as an institution of purely public charity under Minn.Stat. § 272.02, subd. 7 (2006). The tax court, applying the six factors we set forth in North Star Research Institute v. County of Hennepin, 306 Minn. 1, 6, 236 N.W.2d 754, 757 (1975), denied Afton the exemption for the tax years in question. We reverse.
Afto…
2Cases cited15 opinions
- ILHC OF EAGAN, LLC v. County of DakotaSupreme Court of Minnesota · 2005
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- Care Institute, Inc.-Roseville v. County of RamseySupreme Court of Minnesota · 2000
- Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine CountySupreme Court of Minnesota · 1966
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