Village of Hibbing v. Commissioner of Taxation

Peterson, Justice.

The question in this case is whether certain land, including a hospital building situated thereon, was exempt from taxation as a public hospital on May 1, 1941, the date on which the taxes were levied.

The Oliver Iron Mining Company was the owner of the property, which was operated as a private hospital. On January 11, 1941, a committee representing the Oliver and other mining interests, conceiving that it would be for the benefit of those interests and the public to convert the hospital into a public one and to enlarge it so it would serve the needs for hospital service of…