In re Petition of KDAL, INC., for Determination of its objections to Certain Taxes Levied for the year 1973 and payable in the year 1974, Respondent,
v.
COUNTY OF ST. LOUIS, Appellant.
Supreme Court of Minnesota.https://leagle.com/images/logo.png
April 2, 1976.
April 2, 1976.
Attorney(s) appearing for the Case
Warren Spannaus, Atty. Gen., Arthur J. Glassman, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for appellant.
Knetsch & Bang and James J. Bang, Duluth, for respondent.
Peterson, Popovich, Knutson & Flynn, Peter S. Popovich, and Ronald C. Ruud, St. Paul, for Minn. Broadcasters Ass'n, amicus curiae, seeking affirmance.
Altman, Geraghty, Mulally & Weiss and Judd S. Mulally, St. Paul, for United Television, Inc., amicus curiae, seeking affirmance.
Considered and decided by the court without oral argument.
Supreme Court of Minnesota.
PETERSON, Justice.
Petitioner, television station KDAL, Inc., Duluth, owns and maintains a tower 800 feet tall, which supports at the top a large television antenna used for transmitting television signals. The County of St. Louis levied a tax on this tower, and KDAL sought review in the District Court of St. Louis County. That court ordered judgment for refund of the tax that had been paid, holding that the tower was exempt...
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