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ABBOTT-NORTHWESTERN HOSP. v. HENNEPIN COUNTY

No. CO-85-2334.

389 N.W.2d 916 (1986)

ABBOTT-NORTHWESTERN HOSPITAL, INC. Respondent, v. COUNTY OF HENNEPIN, Relator.

Supreme Court of Minnesota.

July 25, 1986.

Attorney(s) appearing for the Case

Thomas L. Johnson, Hennepin Co. Atty., Mark Chapin, Asst. Co. Atty., Minneapolis, for relator.

Lawrence C. Brown, Lyle G. Ward, Minneapolis, for respondent.

Considered and decided by the court en banc without oral argument.

KELLEY, Justice.

Hennepin County appeals from a decision of the Minnesota Tax Court holding that the Wasie Accommodation, a lodging facility owned by, operated by, and adjacent to Abbott-Northwestern Hospital, Inc., is exempt from real property taxation because it was devoted to and reasonably necessary for the accomplishment of hospital purposes. We affirm.

Abbott-Northwestern Hospital, Inc. is a Minnesota nonprofit corporation and a public hospital within...

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