Legal Opinion
DePonti Aviation, Inc. v. State
Supreme Court of Minnesota
Decided March 29, 1968No. 40167PublishedCited by 6 opinions
1Opinion of the Court
Otis, Justice.
These proceedings were brought by DePonti Aviation, Inc., a subtenant of the Metropolitan Airports Commission, to review the assessment and levy of a real estate tax against three hangars located at the Minneapolis-St. Paul Metropolitan Airport in Hennepin County. The trial court held the property to be exempt from taxation, and the State of Minnesota appeals.
The facts are not in dispute. The Metropolitan Airports Commission (hereinafter referred to as “the commission”) was created by the legislature in 1943. Its principal purpose is to promote air transportation in Minnesota.…
2Cases cited7 opinions
- Foster v. City of DuluthSupreme Court of Minnesota · 1913
- Western Union Telegraph Co. v. SpaethSupreme Court of Minnesota · 1950
- C. Thomas Stores Sales System, Inc. v. SpaethSupreme Court of Minnesota · 1941
- Ramaley v. City of St. PaulSupreme Court of Minnesota · 1948
- State v. City of HudsonSupreme Court of Minnesota · 1950
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3Cited by6 opinions
- Baune v. Farmers Insurance ExchangeSupreme Court of Minnesota · 1969
- Grava v. County of PineSupreme Court of Minnesota · 1978
- Metropolitan Sports Facilities Commission v. County of HennepinSupreme Court of Minnesota · 1997
- Metropolitan Sports Facilities Commission v. County of HennepinSupreme Court of Minnesota · 1997
- Op. Atty. Gen. 414a-5, Minnesota Attorney General Reports1993
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