OPINION
BLATZ, Justice.
This case comes before this court on certiorari pursuant to Minn.Stat. § 271.10 (1996) and Minn. R. Civ.App. P. 116.01-.06. Asserting that Terrace Heights qualifies as a purely public charity, Community Memorial Home of Osakis, Minnesota, Inc., the relator, filed a petition in the tax court appealing Douglas County's denial of a property tax exemption. The tax court denied the exemption, finding that Terrace Heights was not a...
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