KELLY, Justice.
The County of Itasca appeals from a judgment of the district court discharging personal property taxes assessed against respondent. We reverse.
The facts have been stipulated. Respondent, Mesaba Aviation, is a general aviation company providing scheduled airline service to Grand Rapids, Minnesota. Respondent and the Grand Rapids-Itasca County Airport Commission negotiated the lease of space in a terminal to be built by the commission at the...
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