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HEALTHEAST v. COUNTY OF RAMSEY

No. A07-1086.

749 N.W.2d 15 (2008)

HEALTHEAST, Relator, and University of Minnesota Physicians, intervenor, Relator, v. COUNTY OF RAMSEY, Respondent.

Supreme Court of Minnesota.

May 22, 2008.

Attorney(s) appearing for the Case

J. Patrick Plunkett, John G. Patterson, Martin D. Kappenman, Moore, Costello & Hart, Minneapolis, MN, for Relator HealthEast.

Michael C. Flom, Gray, Plant, Mooty, Mooty & Bennett, Minneapolis, MN, for Intervenor/Relator University of Minnesota Physicians.

Darwin J. Lookingbill, Ramsey County Attorney's Office, St. Paul, MN, for Respondent County of Ramsey.

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

OPINION

PAUL H. ANDERSON, J.

In this case, we review the final order of the Minnesota Tax Court denying HealthEast, a non-stock, non-profit corporation, an exemption from payment of real property taxes assessed in 2002, 2003, and 2004 on the Bethesda Clinic. HealthEast provides management services for a fee to various hospitals and clinics in the HealthEast healthcare system. At the time of the assessments, Bethesda...

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