D. C. HEY CO. v. COUNTY OF HENNEPIN

No. 44973.

226 N.W.2d 300 (1975)

In re Petition of D. C. HEY COMPANY to Determine Objections to Personal Property Taxes Payable in the Year 1972, Respondent, v. COUNTY OF HENNEPIN, Appellant.

Supreme Court of Minnesota.

February 7, 1975.


Attorney(s) appearing for the Case

Gary W. Flakne, County Atty., David E. Culbert, Asst. County Atty., Minneapolis, for appellant.

Popham, Haik, Schnobrich, Kaufman & Doty and Rolfe A. Worden, Minneapolis, for respondent.

Heard before PETERSON, MacLAUGHLIN and YETKA, JJ., and considered and decided by the court en banc.


PETERSON, Justice.

This is an appeal by Hennepin County from a judgment of the district court. The court found that certain personal property of the petitioner was exempt from personal property taxation as "inventory" within the meaning of Minn.St.1969, § 272.02(11)(a),1 and directed the county to refund the wrongfully collected taxes with interest from the date the taxes were paid.

1. D. C. Hey Company, Inc., petitioner,...

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