AACC v. COUNTY OF DAKOTA

No. C4-89-1650.

454 N.W.2d 912 (1990)

AMERICAN ASSOCIATION OF CEREAL CHEMISTS, et al., Relators, v. COUNTY OF DAKOTA, Respondent.

Supreme Court of Minnesota.

May 11, 1990.


Attorney(s) appearing for the Case

Amy D. Grady, Larkin, Hoffman, Daly & Lindgren, Ltd., Bloomington, and Albert D. Levin, St. Paul, for relators.

Kenneth A. Malvey, Dakota County Atty., Hastings, for respondent.

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


WAHL, Justice.

The issue presented in this case is whether the property used as the headquarters building of the American Association of Cereal Chemists and the American Phytopathological Society is exempt from real property taxes either as an institution of purely public charity under Minn.Stat. § 272.02, subd. 1(6) (1988), or as a seminary of learning under Minn.Stat. § 272.02, subd. 1(4) (1988). The tax court held the property was not exempt from real...

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