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DePONTI AVIATION, INC. v. STATE

No. 40167.

157 N.W.2d 742 (1968)

DePONTI AVIATION, INC., Respondent, v. STATE of Minnesota and County of Hennepin, Appellant.

Supreme Court of Minnesota.

March 29, 1968.

Attorney(s) appearing for the Case

George M. Scott, County Atty., David E. Mikkelson, Asst. County Atty., Minneapolis, for appellant.

Johnson & Eastlund, Minneapolis, for respondent.

OPINION

OTIS, Justice.

These proceedings were brought by DePonti Aviation, Inc., a subtenant of the Metropolitan Airports Commission, to review the assessment and levy of a real estate tax against three hangars located at the Minneapolis-St. Paul Metropolitan Airport in Hennepin County.1 The trial court held the property to be exempt from taxation, and the State of Minnesota appeals.

The facts are not in dispute. The...

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