North Star Research Institute v. County of Hennepin

*2Sheran, Chief Justice.

Appeal from a judgment of the Hennepin County District Court holding that respondent North Star Research Institute is exempt from personal property taxes assessed in 1968, 1969, and 1970. The trial court determined that during these years respondent was operating as a nonprofit corporation for charitable purposes within the meaning of former Minn. Const, art. 9, § 1, now Minn. Const, art. 10, § 11 and Minn. St. 272.02, subd. 1(6).2 We reverse.

*3The significant facts stipulated by the parties can be found in State v. North Star Research & Development Institute, 294 Minn.…