Legal Opinion
Metropolitan Sports Facilities Commission v. County of Hennepin
Supreme Court of Minnesota
Decided April 3, 1997No. C1-96-1270PublishedCited by 31 opinions
1Opinion of the Court
OPINION
GARDEBRING, Justice.
On writ of certiorari from the tax court, we are asked to determine whether a lease agreement between the Metropolitan Sports Facilities Commission and the Mall of America, for use of the Met Center parking lot in November and December 1994, is exempt from property taxes. We hold that the lease falls within the legislatively defined purposes for which the Metropolitan Sports Facilities Commission may use its property and is therefore a tax-exempt use of the Met Center property.
The Metropolitan Sports Facilities Commission (the Commission) is a public body…
2Cases cited5 opinions
- Hibbing Education Ass'n v. Public Employment Relations BoardSupreme Court of Minnesota · 1985
- Wallace v. Commissioner of TaxationSupreme Court of Minnesota · 1971
- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- Green Giant Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1995
- Norris Grain Co. v. Seafarers' International Union of North AmericaSupreme Court of Minnesota · 1950
3Cited by31 opinions
- Christianson v. HenkeSupreme Court of Minnesota · 2013
- Reiter v. KiffmeyerSupreme Court of Minnesota · 2006
- Bersch v. Rgnonti & Associates, Inc.Court of Appeals of Minnesota · 1998
- Cloverdale Foods of Minnesota, Inc. v. SnacksCourt of Appeals of Minnesota · 1998
- Benda v. GirardSupreme Court of Minnesota · 1999
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