City of Springfield v. Commissioner of Revenue

SCOTT, Justice.

The City of Springfield seeks review of a Minnesota Tax Court decision holding that a medical clinic owned and operated by the city and used by physicians to provide medical services to the public on a fee-for-service basis was not exempt from real property taxes. We affirm.

In 1981, the board of the Springfield Community Hospital established a planning committee to explore methods of recruiting *803general practitioners to the city of Springfield, a rural community located in southern Minnesota. During 1981, three physicians were practicing in the city, each in his own clinic. One…