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J.L. SHIELY CO. v. COUNTY OF STEARNS

No. CO-86-416.

395 N.W.2d 357 (1986)

J.L. SHIELY COMPANY, Respondent, v. COUNTY OF STEARNS, Relator, and Hubert H. Humphrey, III, Attorney General of the State of Minnesota, Respondent.

Supreme Court of Minnesota.

November 7, 1986.

Attorney(s) appearing for the Case

Gerald W. Von Korff, St. Cloud, for relator.

David S. Doty, Minneapolis, for J.L. Shiely.

Linda F. Close, Deputy Atty. Gen., St. Paul, for Hubert H. Humphrey, III.

Heard, considered, and decided by the court en banc.

COYNE, Justice.

We review on certiorari the decision of the tax court declaring unconstitutional Minn.Stat. § 298.75 (1984) which requires Stearns County and 21 other counties to impose a production tax on the removal of aggregate material. The tax court ordered refund of the aggregate production tax in the amount of $39,017.28 paid under protest by J.L. Shiely Company for the quarter ending September 30, 1984, with interest from the date of payment. We reverse...

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