Junior Achievement of Greater Minneapolis, Inc. v. State

Murphy, Justice.

This is an appeal from a judgment granting real estate tax exemption in proceedings brought by petition under Minn. St. 278.01. The issue is whether the real estate involved is being used as a purely public charity or as an academy or seminary of learning.

From the stipulation of facts it appears that the property is the site of a brick, two-story building and has an assessed valuation of $22,590. It is owned by petitioner, Junior Achievement of Greater Min neapolis, Inc., a corporation organized to provide a place of training for young people between the ages of 15 and 19.…