Christian Business Men's Committee of Minneapolis, Inc. v. State

Long ago, in County of Ramsey v. Church of the Good Shepherd,45 Minn. 229, 47 N.W. 783, 11 L.R.A. 175, our law was settled to the effect that property owned by a church or a religious body was exempt from taxation if it was usedprimarily for religious purposes; otherwise not. As we there held, the "test" for determining exemption is "the primary use to which the property is put." (Italics supplied.) Applying the rule there to a fact situation similar in all respects to the one here, we held that property "would not possess the character necessary to exempt it [from taxation] merely because…