General Mills, Inc. v. Commissioner of Taxation

Otis, Justice.

The issue before us is whether the Tax Court erred in holding exempt from personal property taxation under Minn. St. 1969, § 272.02(11) (b), a computer and certain tools and machinery used by General Mills for quality control, research, and repair in its technical laboratory. We hold that the evidence supports the conclusion of the Tax Court and affirm.

The commissioner of taxation levied a tax on the property here in dispute. The Tax Court reversed, and the matter is before us on certiorari. This assessment occurred on May 1, 1968, and was governed by § 272.02(11)(b), which…