RIO VISTA NON-PROFIT HOUSING v. RAMSEY CTY.

No. C4-82-720.

335 N.W.2d 242 (1983)

RIO VISTA NON-PROFIT HOUSING CORPORATION, Respondent, v. COUNTY OF RAMSEY, Appellant.

Supreme Court of Minnesota.

Rehearing Denied August 10, 1983.


Attorney(s) appearing for the Case

Hubert H. Humphrey, III, Atty. Gen., and James W. Neher, Sp. Asst. Atty. Gen., Dept. of Revenue, Thomas Foley, County Atty., and Janet R. Stenborg, Asst. County Atty., St. Paul, for appellant.

Doherty, Rumble & Butler and Jerome Halloran, St. Paul, for respondent.

Heard, considered and decided by the court en banc.


WAHL, Justice.

Rio Vista Non-Profit Housing Corporation (Rio Vista), which provides federally subsidized low-income housing, is before this court for a second time challenging Ramsey County's right to assess property taxes against it. On the first appeal, we held that Rio Vista was a purely public charity, exempt from property taxes under Minn.Stat. § 273.13, subd. 17 (1978)1 on the basis of Minn.Stat. § 272.02, subd. 1(6) (1978...

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