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RAMSEY COUNTY BY FOLEY v. TRIPLETT

No. C0-86-1775.

402 N.W.2d 850 (1987)

RAMSEY COUNTY, Hennepin County, and St. Louis County, by Tom FOLEY, Ramsey County Attorney, Appellants, v. Thomas TRIPLETT, Commissioner of Revenue, State of Minnesota, Respondent.

Court of Appeals of Minnesota.

March 31, 1987.

Attorney(s) appearing for the Case

Tom Foley, Ramsey Co. Atty., Kristi Swanson Wendorff, Sp. Asst. Co. Atty., St. Paul, for appellants.

Hubert H. Humphrey, III, Atty. Gen., Thomas M. O'Hern, Jr., Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard, considered and decided by SEDGWICK, P.J., and LANSING and CRIPPEN, JJ.

MEMORANDUM OPINION

CRIPPEN, Judge.

FACTS

Prior to fiscal year 1981, the Commissioner of Revenue for the State of Minnesota delivered funds to the counties equal to ten percent of "transfer tax" recoveries. Minn.Stat. § 291.33 (1980). The statute defined transfer taxes as the Minnesota inheritance tax or estate tax. Id., subd. 3. The statute instructed the Commissioner to determine the amount of transfer taxes paid during the fiscal...

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