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CC LEASING CORP. v. COUNTY OF HENNEPIN

Nos. 45184 and 45185.

226 N.W.2d 608 (1975)

In re Petition of CC LEASING CORP. — Objections to Personal Property Taxes Payable in 1969, 1970, and 1971, Respondent, v. COUNTY OF HENNEPIN, Appellant. and In re Petition of CC LEASING CORP. and Soo Line Railroad Company—Objections to Personal Property Taxes Payable in 1972, Respondents, v. COUNTY OF HENNEPIN, Appellant.

Supreme Court of Minnesota.

February 7, 1975.

Attorney(s) appearing for the Case

Gary W. Flakne, County Atty., Paul R. Jennings, Asst. County Atty., Minneapolis, for appellant.

Wayne C. Serkland, Minneapolis, for respondent.

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

PER CURIAM.

This is an appeal from a district court determination awarding petitioner interest at 6 percent on a refund of personal property taxes. The petitioner, CC Leasing Corporation, had previously paid personal property taxes in 1969, 1970, 1971, and 1972. Petitioner contested these assessments on the ground that the property in question was exempt from taxation. On a previous appeal we held that the subject property was exempt and ordered that refunds be made...

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