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CARE INSTITUTE, INC. v. COUNTY OF RAMSEY

No. C5-97-1492.

576 N.W.2d 734 (1998)

CARE INSTITUTE, INC.-MAPLEWOOD, an Indiana nonprofit corp., Relator, v. COUNTY OF RAMSEY, Respondent.

Supreme Court of Minnesota.

April 9, 1998.

Attorney(s) appearing for the Case

Maun & Simon, PLC, Richard M. Gaalswyk, St. Paul, for relator.

Susan Gaertner, Ramsey County Atty., David F. Macmillan, Asst. County Atty., for respondent.

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

OPINION

PAGE, Justice.

Pursuant to Minnesota Statutes Chapter 278 (1996), relator Care Institute, Inc.-Maplewood ("Care"), a nonprofit corporation, filed petitions with the tax court challenging respondent Ramsey County's 1995 and 1996 tax assessments of Care's real property, consisting of a 100-unit assisted living facility located at 1200 Lakewood Drive, Maplewood, Minnesota. The petitions were filed in Ramsey County District Court and then transferred...

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