Madonna Towers v. Commissioner of Taxation

Murphy, Justice.

This case is before us on certiorari to review an order of the Tax Court which granted respondent Madonna Towers an exemption from ad valorem taxes against real property in Olmsted County as of May 1, 1965. The issue presented is whether a proposed retirement apartment complex owned by a nonprofit corporation and operated by a religious society is entitled to exemption from payment of ad valorem taxes under Minn. Const, art. 9, § 1, and Minn. St. 272.02(6) as an institution of purely public charity. The management serves elderly patrons who are financially able to make a…