Legal Opinion
Abbott-Northwestern Hospital, Inc. v. County of Hennepin
Supreme Court of Minnesota
Decided July 25, 1986No. CO-85-2334PublishedCited by 5 opinions
1Opinion of the Court
KELLEY, Justice.
Hennepin County appeals from a decision of the Minnesota Tax Court holding that the Wasie Accommodation, a lodging facility owned by, operated by, and adjacent to Abbott-Northwestern Hospital, Inc., is exempt from real property taxation because it was devoted to and reasonably necessary for the accomplishment of hospital purposes. We affirm.
Abbott-Northwestern Hospital, Inc. is a Minnesota nonprofit corporation and a public hospital within the meaning of Minn. Const, art. X, § 1, and Minn.Stat. § 272.02, subd. 1(3) (1984) (granting public hospitals exemption from real estate…
2Cases cited8 opinions
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- Ramsey County v. Macalester CollegeSupreme Court of Minnesota · 1892
- Community Hospital Linen Services, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1976
- State v. Fairview Hospital Assn.Supreme Court of Minnesota · 1962
- State v. United Church Homes, Inc.Supreme Court of Minnesota · 1972
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3Cited by5 opinions
- Chisago Health Services v. Commissioner of RevenueSupreme Court of Minnesota · 1990
- United Power Ass'n v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- Chisago Health Services v. Commissioner of RevenueSupreme Court of Minnesota · 1990
- Chisago Health Services v. Commissioner of RevenueSupreme Court of Minnesota · 1990
- Opinion No., Texas Attorney General Reports1993