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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