Graphic Arts Educational Foundation, Inc. v. State

Dell, Chief Justice.

This appeal involves two actions brought pursuant to M. S. A. 278.01, to have certain improved property located in the city of Minneapolis declared exempt from real estate taxes for the years 1948 and 1949, on the basis that during such years petitioner maintained and operated a seminary of learning and educational institution on such property. The actions are identical except as to the taxable years involved and were therefore, pursuant to stipulation, consolidated for trial. This opinion and disposition applies to both cases.

The trial court made findings of fact and…