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METRO. SPORTS FAC. v. COUNTY OF HENNEPIN

No. C7-89-1237.

451 N.W.2d 319 (1990)

METROPOLITAN SPORTS FACILITIES COMMISSION, Minnesota Twins, Inc., Respondents, v. COUNTY OF HENNEPIN, Relator.

Supreme Court of Minnesota.

February 16, 1990.

Attorney(s) appearing for the Case

Thomas L. Johnson, Hennepin Co. Atty., Mark Kapter Maher, Minneapolis, for relator.

David R. Knodell, Wayne H. Olson, Olson, Gunn & Seran, Ltd., Minneapolis, for Metropolitan Sports Facilities Com'n.

John W. Windhorst, Jr., William R. Goetz, Dorsey & Whitney, Minneapolis, for Minnesota Twins, Inc.

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

SIMONETT, Justice.

In this Chapter 278 proceeding brought by property owners contesting their tax assessments, we conclude that the County of Hennepin has standing to challenge the constitutionality of the statute exempting taxpayers' property from taxation. We reverse the contrary ruling of the Tax Court.

The Metropolitan Sports Facilities Commission owns and operates the Hubert H. Humphrey Metrodome in downtown Minneapolis. The two major users of the facility...

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