Croixdale, Inc. v. County of Washington

OPINION

MEYER, Justice.

Relator Croixdale, Inc. (Croixdale) challenged respondent County of Washington’s decision to remove Croixdale’s real property tax exemption beginning with taxes assessed in 2003 and payable in 2004. At ■trial, the tax court concluded that Croix-dale was not an institution of purely public charity under Minn.Stat. §-272.02 (2002) and that Croixdale was not exempt from real property taxation. On appeal, Croix-dale challenged the tax court’s application and analysis of the six-factor test for determining whether it qualified as an institution of purely public charity…