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METROPOL. SPORTS COM'N v. HENNEPIN COUNTY

No. C1-96-1270.

561 N.W.2d 513 (1997)

METROPOLITAN SPORTS FACILITIES COMMISSION, Relator, v. COUNTY OF HENNEPIN, Respondent.

Supreme Court of Minnesota.

April 3, 1997.

Attorney(s) appearing for the Case

Richard L. Evans, McGrann, Shea, Franzen, Carnival, Straughn, and Lamb, Chartered, Minneapolis, for relator.

Michael O. Freeman, Hennepin County Atty., Robert T. Rudy, Sr. Asst. County Atty., Minneapolis, for respondent.

Heard, considered and decided by the court en banc.

OPINION

GARDEBRING, Justice.

On writ of certiorari from the tax court, we are asked to determine whether a lease agreement between the Metropolitan Sports Facilities Commission and the Mall of America, for use of the Met Center parking lot in November and December 1994, is exempt from property taxes. We hold that the lease falls within the legislatively defined purposes for which the Metropolitan Sports Facilities Commission may use its property and is therefore...

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