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STATE v. FRIDLEY RECREATION & SERVICE COMPANY

No. 41991.

179 N.W.2d 172 (1970)

STATE of Minnesota, Respondent, v. FRIDLEY RECREATION & SERVICE COMPANY et al., Appellants.

Supreme Court of Minnesota.

August 14, 1970.

Attorney(s) appearing for the Case

Sigal, Savelkoul, Cohen, Sween & Salazar, Minneapolis, for appellants.

Douglas M. Head, Atty. Gen., St. Paul, Robert W. Johnson, County Atty., Robert M. A. Johnson, Asst. County Atty., Anoka, for respondent.

Heard before KNUTSON, C. J., and NELSON, OTIS, ROGOSHESKE, and JAMES F. MURPHY, JJ.

OPINION

ROGOSHESKE, Justice.

Appeal from a judgment of the district court adopting the tax assessment made by the Anoka county assessor on defendants' personal property.

In separate answers to citations for delinquent personal property taxes, defendants alleged that for the years 1961 to 1967, the county assessor had assessed their property, consisting of bowling equipment owned and leased by defendants, at a value in excess of its market value....

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