CHISAGO HEALTH SERV. v. COM'R OF REVENUE

No. C2-90-793.

462 N.W.2d 386 (1990)

CHISAGO HEALTH SERVICES, Relator, v. COMMISSIONER OF REVENUE, et al., Respondents.

Supreme Court of Minnesota.

November 2, 1990.


Attorney(s) appearing for the Case

John W. Windhorst, Jr., Mary J. Streitz, William R. Goetz, Dorsey & Whitney, Minneapolis, for relator.

Hubert H. Humphrey, III, Atty. Gen., Thomas R. Muck, James W. Neher, Office of the Atty. Gen., Tax Litigation Div., St. Paul, for respondents.

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


SIMONETT, Justice.

Petitioner's claim that its auxiliary facilities were entitled to a property tax exemption, either as a "public hospital" or as a "purely public charity," was denied by the Tax Court. We affirm the Tax Court.

As the result of studies commissioned over a period of years by the Chisago Lakes Hospital District and the Chisago Lakes Medical Center, P.A., the two entities reorganized. This reorganization is believed to be the first merger of...

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