OPINION
BLATZ, Justice.
This case comes to us on certiorari from the Minnesota Tax Court pursuant to Minn. Stat. § 271.10 (1996), and Minn.R.Civ.App.P. 116.01-.06. The Maharishi School of Vedic Sciences-Minnesota, a successor to the World Plan Executive Council, filed a petition in the tax court appealing Ramsey County's denial of a property tax exemption for the years 1993 and 1994. The property is located at 266 Summit Avenue, St. Paul, Minnesota...
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