Metropolitan Sports Facilities Commission v. County of Hennepin

SIMONETT, Justice.

In this Chapter 278 proceeding brought by property owners contesting their tax assessments, we conclude that the County of Hennepin has standing to challenge the constitutionality of the statute exempting taxpayers’ property from taxation. We reverse the contrary ruling of the Tax Court.

The Metropolitan Sports Facilities Commission owns and operates the Hubert H. Humphrey Metrodome in downtown Minneapolis. The two major users of the facility are the Minnesota Vikings Football Club, Inc. and the Minnesota Twins, Inc. Certain space in the Metrodome is leased by the Commission…