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JUNIOR ACHIEVEMENT OF MINNEAPOLIS, INC. v. STATE

No. 39529.

135 N.W.2d 881 (1965)

Petition of JUNIOR ACHIEVEMENT OF GREATER MINNEAPOLIS, INC. for real estate tax exemption, Respondent, v. STATE of Minnesota, Appellant.

Supreme Court of Minnesota.

June 18, 1965.

Attorney(s) appearing for the Case

George M. Scott, County Atty., Edward P. Dietrich and David Mikkelson, Asst. County Attys., Minneapolis, for appellant.

Vennum, Newhall, Ackman & Goetz and John A. Forrest, Minneapolis, for respondent.

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...

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