State v. North Star Research & Development Institute

I believe the decision of the majority grants an unwarranted tax exemption to an agency engaged in a commercial enterprise. The fact that its operation is located on public property should provide it with no immunity.

North Star Research and Development Institute is a commercial agency, operating a research and testing laboratory which *82provides services not only to those who have contributed to its establishment but also to the public at large. It advertises for business just as any other commercial enterprise. Its business has grown since it was organized in 1963. In 1968, the last year…