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TRANSPORT LEASING CORPORATION v. STATE

No. 43369.

199 N.W.2d 817 (1972)

TRANSPORT LEASING CORPORATION, Respondent, v. STATE of Minnesota and Commissioner of Taxation, Appellants, County of Hennepin, et al., Appellants, and In re Petition of Transport Leasing Corporation for determination of the validity of its objections to personal property taxes payable in 1969.

Supreme Court of Minnesota.

July 14, 1972.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., C. Hamilton Luther, Sp. Asst. Atty. Gen., St. Paul, for Commissioner of Taxation.

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

Dorsey, Marquart, Windhorst, West & Halladay, Minneapolis, for respondent.

Heard and considered en banc.

PETERSON, Justice.

The first issue for decision is whether under Minn.St.1969, § 272.02(11)(b),1 tools and machinery owned by the taxpayer but leased to another, and used or usable by the lessee for purposes declared exemptible by the statute, are exempt from ad valorem taxation for the assessment years 1967 and 1968. We affirm the trial court's determination that they were exempt. The second issue is whether, for either or both of...

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