CC Leasing Corp. v. County of Hennepin

This is an appeal from a district court determination awarding petitioner interest at 6 percent on a refund of personal property taxes. Thé petitioner, CC Leasing Corporation, had previously paid personal property taxes in 1969,1970,1971, and 1972. Petitioner contested these assessments on the ground that the property in question was exempt from taxation. On a previous appeal we held that the subject property was exempt and ordered that refunds be made. CC Leasing Corp. v. County of Hennepin, 297 Minn. 39, 209 N. W. 2d 672 (1973).

A refund was paid without interest. Petitioner thereafter moved…