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PERHAM HOSPITAL v. COUNTY OF OTTER TAIL

A21-0619.

969 N.W.2d 366 (2022)

PERHAM HOSPITAL DISTRICT, Respondent, v. COUNTY OF OTTER TAIL, Relator.

Supreme Court of Minnesota.

Filed: January 24, 2022.

Attorney(s) appearing for the Case

Masha M. Yevzelman , Lynn S. Linné , Fredrickson & Byron, P.A., Minneapolis, Minnesota, for respondent.

Michelle M. Eldien , Otter Tail County Attorney, Benjamin G.A. Olson , Assistant County Attorney, Fergus Falls, Minnesota, for relator.

OPINION

This appeal concerns the exemption from property tax provided for hospital districts. See Minn. Stat. § 447.31, subd. 6 (2020) (stating that certain property "acquired, owned, leased, controlled, used, or occupied" by a hospital district "for the purposes of sections 447.31 to 447.37" is exempt). At...

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