Chisago Health Services v. Commissioner of Revenue

SIMONETT, Justice.

Petitioner’s claim that its auxiliary facilities were entitled to a property tax exemption, either as a “public hospital” or as a “purely public charity,” was denied by the Tax Court. We affirm the Tax Court.

As the result of studies commissioned over a period of years by the Chisago Lakes Hospital District and the Chisago Lakes Medical Center, P.A., the two entities reorganized. This reorganization is believed to be the first merger of its kind of a rural public hospital and a practicing group of physicians and was accomplished in the following manner.

A new corporation was…