Legal Opinion
Under the Rainbow Child Care Center, Inc. v. County of Goodhue
Supreme Court of Minnesota
Decided December 6, 2007No. A07-468PublishedCited by 5 opinions
1Opinion of the Court
OPINION
ANDERSON, RUSSELL A., Chief Justice.
In this case, we review the final order of the Minnesota Tax Court exempting real property owned by respondent Under the Rainbow Child Care Center, Inc. (Rainbow), from payment of real property taxes assessed in 2004 and 2005. The tax court concluded that Rainbow’s property qualified for tax exemption because Rainbow is an institution of purely public charity under Article X, Section 1 of the Minnesota Constitution and Minn.Stat. § 272.02, subd. 7 (2006), applying the six factors listed in North Star Research Institute v. County of Hennepin, 306…
2Cases cited25 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Methodist Old Peoples Home v. KorzenIllinois Supreme Court · 1968
- Boston Chamber of Commerce v. Assessors of BostonMassachusetts Supreme Judicial Court · 1944
- Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
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3Cited by5 opinions
- Gen. Mills, Inc. v. Comm'r RevenueSupreme Court of Minnesota · 2019
- New Habitat, Inc. v. Tax CollectorMassachusetts Supreme Judicial Court · 2008
- County of Aitkin, relators v. Blandin Paper CompanySupreme Court of Minnesota · 2016
- Living Word Bible Camp v. County of ItascaSupreme Court of Minnesota · 2013
- Under the Rainbow Child Care Center, Inc. v. County of GoodhueSupreme Court of Minnesota · 2007