IN RE COLLECTION OF DELINQUENT REAL PROP. TAXES

No. C4-93-2575.

530 N.W.2d 200 (1995)

In re COLLECTION OF DELINQUENT REAL PROPERTY TAXES. STATE of Minnesota, County of Hennepin, Respondent, v. AMERICAN FUNDAMENTALIST CHURCH, Relator.

Supreme Court of Minnesota.

April 21, 1995.


Attorney(s) appearing for the Case

Randall D.B. Tigue, Minneapolis, for relator.

Michael O. Freeman, Hennepin County Atty., Elizabeth Elder, Asst. County Atty., Minneapolis, for respondent.

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


OPINION

GARDEBRING, Justice.

This case is the culmination of several years of dispute between the taxing authorities and relator American Fundamentalist Church (AFC). After a tax court determination that the property owned by AFC was not used principally for church purposes and therefore the property was not exempt from property taxes, AFC failed to pay the taxes on the property. A forfeiture proceeding was commenced against AFC for the delinquent property...

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