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SUNSET MEMORIAL PARK v. COUNTY OF HENNEPIN

No. 45613.

240 N.W.2d 821 (1976)

In re Petitions of Sunset Memorial Park Association, Inc., etc. SUNSET MEMORIAL PARK ASSOCIATION, INC., petitioner, Appellant, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

March 12, 1976.

Attorney(s) appearing for the Case

Swanson & Prueter, P.A., and John L. Prueter, Minneapolis, for appellant; Lawrence E. Meuwissen, Minneapolis, of counsel.

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

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

PER CURIAM.

Petitioner appeals from an order denying petitioner's motion for a new trial. After a trial to the court, the district court declared that certain land is not exempt from real estate taxation as a "public burying ground" under Minn.Const. art. 9, § 1. We affirm.

The record reveals that the 29.55 acres in question were held in a totally undeveloped state and were used for only one burial in 20 years before being sold at a profit of $12,000...

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