METRO. SPORTS FAC. v. HENNEPIN COUNTY

Nos. C1-91-634, C9-91-655.

478 N.W.2d 487 (1991)

METROPOLITAN SPORTS FACILITIES COMMISSION, Lower Court Petitioner (C1-91-634), Relator (C9-91-655), and Minnesota Twins, Inc., Relator (C1-91-634), Lower Court Petitioner (C9-91-655), and Minnesota Attorney General, intervenor, Relator, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

December 20, 1991.


Attorney(s) appearing for the Case

Corey J. Ayling, Kathleen M. Lamb, McGrann, Shea, Franzen, Carnival, Straughn & Lamb, Chtd., Minneapolis, for Metro. Sports Facilities Com'n.

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

Hubert H. Humphrey, III, Atty. Gen., Gregory P. Huwe, Asst. Atty. Gen., Tax Litigation Div., St. Paul, for Atty. Gen.

Michael O. Freeman, Hennepin County Atty., Mark Kapter Maher, Asst. County Atty., Minneapolis, for respondent.

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


SIMONETT, Justice.

A 1985 amendment to Minn.Stat. § 473.556, subd. 4 (1990) provides:

[R]eal or personal property leased by the [Metropolitan Sports Facilities] commission to another person for uses related to the purposes of sections 473.551 to 473.595, including the operation of the metropolitan sports area, * * * shall be exempt from taxation * * *.

Certain space in the Hubert H. Humphrey Metrodome has been leased by the Commission for "exclusive...

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