MINNESOTA POWER & L. CO. v. PERSONAL PROP. TAX, ETC.

No. 42523.

182 N.W.2d 685 (1970)

In re Answer of MINNESOTA POWER & LIGHT COMPANY for Determination of Its Objections to Certain Taxes Levied for Year 1967 and Payable in Year 1968, Respondent, v. PERSONAL PROPERTY TAX, TAXING DISTRICT, CITY OF FRASER, SCHOOL DISTRICT NO. 695, Appellant.

Supreme Court of Minnesota.

December 24, 1970.


Attorney(s) appearing for the Case

John C. Arko, County Atty., James J. Bang, Asst. County Atty., Duluth, for appellant.

Sullivan, Hanft, Hastings, Fride & O'Brien and Donald D. Harries, Duluth, for respondent.

Ryan & Ryan, Aitkin, amicus curiae, for Northern Minn. Power Assn.

Douglas Head, Atty. Gen., C. Hamilton Luther, Deputy Atty. Gen., St. Paul, amicus curiae.

Heard and considered en banc.


OPINION

KNUTSON, Chief Justice.

This is an appeal by a taxing district from a summary judgment entered pursuant to an order of the district court granting petitioner, Minnesota Power & Light Company, relief from payment of ad valorem taxes on certain of its personal property.

The trial court's decision, which is based on a stipulation of facts, held that the property involved was exempt from ad valorem...

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