HealthEast v. County of Ramsey

OPINION

PAUL H. ANDERSON, J.

In this case, we review the final order of the Minnesota Tax Court denying Heal-thEast, a non-stock, non-profit corporation, an exemption from payment of real property taxes assessed in 2002, 2003, and 2004 on the Bethesda Clinic. HealthEast provides management services for a fee to various hospitals and clinics in the Heal-thEast healthcare system. At the time of the assessments, Bethesda Clinic was owned by HealthEast and leased to the University of Minnesota and University of Minnesota Physicians. HealthEast and University of Minnesota Physicians contend that the…