MIDWEST ASPHALT CORPORATION v. COUNTY OF RAMSEY

No. 43501.

207 N.W.2d 336 (1973)

Proceeding for Relief from 1969 Real Estate Taxes as to MIDWEST ASPHALT CORPORATION, petitioner, Appellant, v. COUNTY OF RAMSEY, Respondent.

Supreme Court of Minnesota.

May 4, 1973.


Attorney(s) appearing for the Case

Mandt Torrison, St. Paul, Richard A. Emerick, Bloomington, for appellant.

William Randall, County Atty., Steven C. DeCoster, Thomas M. Quayle, Asst. County Attys., St. Paul, for respondent.

Heard and considered en banc.


OTIS, Justice.

Midwest Asphalt Corporation appeals from a judgment of the district court holding that its asphalt mixing plant is not personal property which enjoys tax exemption under Minn.St.1969, § 272.02(11)(b).1

The tax year here involved is 1969. Section 272.02(11)(b) at that time provided in part as follows:

"All property described in this section to the extent herein limited shall be exempt from taxation:...

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