Legal Opinion
Community Memorial Home at Osakis, Minnesota, Inc. v. County of Douglas
Supreme Court of Minnesota
Decided December 18, 1997No. C0-97-671PublishedCited by 11 opinions
1Opinion of the Court
OPINION
BLATZ, Justice.
This ease comes before this court on cer-tiorari pursuant to Minn.Stat. § 271.10 (1996) and Minn. R. Civ.App. P. 116.01-.06. Asserting that Terrace Heights qualifies as a purely public charity, Community Memorial Home of Osakis, Minnesota, Inc., the relator, filed a petition in the tax court appealing Douglas County’s denial of a property tax exemption. The tax court denied the exemption, finding that Terrace Heights was not a purely public charity. We affirm.
Relator owns and operates both a skilled nursing home and an assisted living facility. Terrace Heights is an…
2Cases cited9 opinions
- Nordlinger v. HahnSupreme Court of the United States · 1992
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- Junior Achievement of Greater Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1965
- Rio Vista Non-Profit Housing Corp. v. County of RamseySupreme Court of Minnesota · 1979
- American Ass'n of Cereal Chemists v. County of DakotaSupreme Court of Minnesota · 1990
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Care Institute, Inc.-Roseville v. County of RamseySupreme Court of Minnesota · 2000
- Care Institute, Inc.-Maplewood v. County of RamseySupreme Court of Minnesota · 1998
- Skyline Preservation Foundation v. County of PolkSupreme Court of Minnesota · 2001
- Croixdale, Inc. v. County of WashingtonSupreme Court of Minnesota · 2007
- Manpower, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2006
6 more not listed; retrieve them via the Exa API.