Legal Opinion
Metropolitan Sports Facilities Commission v. County of Hennepin
Supreme Court of Minnesota
Decided December 20, 1991No. C1-91-634, C9-91-655PublishedCited by 14 opinions
1Opinion of the Court
SIMONETT, Justice.
A 1985 amendment to Minn.Stat. § 473.-556, subd. 4 (1990) provides:
[R]eal or personal property leased by the [Metropolitan Sports .Facilities] commission to another person for uses related to the purposes of sections 473.551 to 473.-595, including the operation of the metropolitan sports area, * * * shall be exempt from taxation * * *.
Certain space in the Hubert H. Humphrey Metrodome has been leased by the Commission for “exclusive year-around use” to the Minnesota Twins, Inc., and the Minnesota Vikings Football Club, Inc. It is conceded the above statute exempts the leased…
2Cases cited13 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Miller Brewing Co. v. StateSupreme Court of Minnesota · 1979
- Guilliams v. Commissioner of RevenueSupreme Court of Minnesota · 1980
- Visina v. FreemanSupreme Court of Minnesota · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Associated Builders & Contractors v. VenturaSupreme Court of Minnesota · 2000
- Metropolitan Sports Facilities Commission v. Minnesota Twins PartnershipCourt of Appeals of Minnesota · 2002
- Walker v. ZuehlkeSupreme Court of Minnesota · 2002
- Defenders of Wildlife v. VenturaCourt of Appeals of Minnesota · 2001
- Associated Builders & Contractors v. CarlsonCourt of Appeals of Minnesota · 1999
9 more not listed; retrieve them via the Exa API.