PER CURIAM.
Appellant, Northwest Optimation Services, Inc., seeks review of a decision of the district court affirming the decision of the assessor for the city of Minneapolis denying an exemption from ad valorem taxes with respect to a computer system owned by appellant. The issue is whether, as of January 2, 1970, the optical character recognition system (computer system) owned by appellant was exempt from ad valorem taxation as tools or machinery used or useable...
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