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ST. JOHN'S LUTHERAN CHURCH v. HENNEPIN CTY.

No. C5-85-93.

373 N.W.2d 281 (1985)

ST. JOHN'S LUTHERAN CHURCH, WASHBURN PARK, Relator, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

August 23, 1985.

Attorney(s) appearing for the Case

Karl L. Cambronne, Minneapolis, for relator.

Thomas L. Johnson, Hennepin Co. Atty., Joyce Y. Miyamoto, Asst. Co. Atty., Minneapolis, for respondent.

Considered and decided by the court en banc without oral argument.

KELLEY, Justice.

After the Minneapolis City Assessor's office notified St. John's Lutheran Church that it had decided to deny tax exempt status to a duplex adjacent to the church, the church petitioned the Tax Court to grant exemption under Minn.Stat. § 272.02, subd. 1(5) (1984). The Tax Court determined that the duplex did not qualify for the exemption. We reverse.

St. John's Lutheran Church, located at 9 West Rustic Lodge Avenue in Minneapolis, owns...

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