J.L. Shiely Co. v. County of Stearns

COYNE, Justice.

We review on certiorari the decision of the tax court declaring unconstitutional Minn.Stat. § 298.75 (1984) which requires Steams County and 21 other counties to impose a production tax on the removal of aggregate material. The tax court ordered refund of the aggregate production tax in the amount of $39,017.28 paid under protest by J.L. Shiely Company for the quarter ending September 30, 1984, with interest from the date of payment. We reverse.

The production tax on the removal of aggregate materials originated in a series of special laws enacted between 1961 and 1979 which…