Minnesota Lawyer//August 17, 2023
Property Tax
Exemptions
These matters concerned two medical clinics which petitioner averred should be tax exempt as auxiliary facilities of a public hospital. Petitioner and county filed cross-motions for summary judgment. The Tax Court denied both motions, concluded that fact issues existed as to whether the clinics where, in essence, a public hospital, and whether the relationship between the clinics and the hospital amounted to functional interdependence.