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FAITH EVANG. FREE CHURCH v. HENNEPIN COUNTY

No. 45941.

246 N.W.2d 439 (1976)

In re Claim by Faith Evangelical Free Church That Certain of Its Real Property is Exempt from Taxation. FAITH EVANGELICAL FREE CHURCH, Respondent, v. COUNTY OF HENNEPIN, Appellant.

Supreme Court of Minnesota.

September 17, 1976.

Attorney(s) appearing for the Case

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

Head & Truhn and Jerome Truhn, Minneapolis, for respondent.

Heard before ROGOSHESKE, MacLAUGHLIN, and MARSDEN, JJ., and considered and decided by the court en banc.

ROGOSHESKE, Justice.

Hennepin County appeals from an amended judgment determining that certain unimproved real property owned by Faith Evangelical Free Church was exempt from real estate taxes payable in 1972, 1973, and 1974. Upon findings that the property was devoted to "church uses," the judgment also determined that the church was entitled to a refund for taxes paid in 1972 and 1973, plus interest. The county challenges...

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