Cited by

The assessor stated that the property “does not meet the minimum requirem ents for property tax exemption under the North Star guidelines.” The North Star guidelines refer to the standards from North Star Research Institute v. County of Hennepin

of Hennepin, 306 Minn. 1, 6 , see also Under the Rainbow, d at 885-86 .

Based on this record, the tax court concluded that HealthEast had not established that it was an institution of purely public charity under North Star Research Institute v. County of Hennepin, 306 Minn. 1 , and therefore Bethesda Clinic could not constitute tax-exempt property under section 273.19.

The tax court, applying the six factors we set forth in North Star Research Institute v. County of Hennepin, 306 Minn. 1, 6 , denied Afton the exemption for the tax years in question.

7 (2006), applying the six factors listed in North Star Research Institute v. County of Hennepin, 306 Minn. 1, 6

On appeal, Croix-dale challenged the tax court’s application and analysis of the six-factor test for determining whether it qualified as an institution of purely public charity established in North Star Research Institute v. County of Hennepin, 306 Minn. 1 , arguing that the tax court: (1) wrongly disregarded studies presented by Croixdale’s experts which established that Croixdale charged less than market rent; (2) erred when analyzing Croixdale’s financial statements to determine that Croix-da

v. County of Hennepin, 306 Minn. 1 , to determine whether an institution is one of “purely public charity.” The appraisal supervisor’s affidavit primarily relates his understanding of the circumstances surrounding the enactment of the statute.

The tax court applied the guidelines outlined by this court in North Star Research Institute v. County of Hennepin, 306 Minn. 1 , and reasoned that an entity can only satisfy those factors 'based on actual operations and not based on future plans.

v. County of Hennepin, 306 Minn. 1, 6

are argues: (1) that the tax court erred in concluding that Care was not an institution of purely public charity; and (2) that Care’s rights to equal protection of the laws and uniformity of taxation were violated because the County singled out Care’s Maplewood property for a rigid application of the charitable institution factors identified in North Star Research Institute v. County of Hennepin, 306 Minn. 1

v. County of Hennepin, 306 Minn. 1, 6

v. County of Hennepin, 306 Minn. 1 , this court established the following factors as guidelines for determining whether an institution qualifies as a purely public charity for purposes of a property tax exemption: (1) whether the stated purpose of the enterprise is to help others without immediate expectation of material reward

Ten years later, in North Star Research Institute v. County of Hennepin, 306 Minn. 1 , we set forth the following factors as guidelines for determining whether an institution qualifies as a purely public charity for purposes of a property tax exemption: (1) whether the stated purpose of the enterprise is to help others without immediate expectation of material reward; (2) whethe

In North Star Research Institute v. County of Hennepin, 306 Minn. 1, 6 , we listed six factors bearing on whether a facility qualifies as a purely public charity.

v. County of Hennepin, 306 Minn. 1 , used by the tax court to assess whether the use of the property could be considered a purely public charity.

v. County of Hennepin, 306 Minn. 1, 6

v. County of Hennepin, 306 Minn. 1

North Star Research Institute v. County of Hennepin, 306 Minn. 1, 6

North Star Research Institute v. County of Hennepin, 306 Minn. 1, 6

v. County of Hennepin, 306 Minn. 1, 6 , [1975]): “ * * * (1) whether the stated purpose of the undertaking is to be helpful to others without immediate expectation of material reward; (2) whether the entity involved is supported by donations and gifts in whole or in part; (3) whether the recipients of the ‘charity’ are required to p

gross receipts from the sale of tangible personal property to, and the storage, use or other consumption of such property by, any corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious or educational purposes.” Charitable tax exemptions recently were discussed by this court in North Star Research Institute v. County of Hennepin, 306 Minn. 1 , and Mayo Foundation v. Commr.

sting them to establish themselves for life, or by erecting or maintaining public buildings or works, or otherwise lessening the burdens of government.’ ” While we acknowledge the difficulty of fashioning a definition that will serve in all situations, we approve of this definition as an indication of our concept of the term “charity.” 7 *34 In North Star Research Institute v. County of Hennepin, 306 Minn. 1, 5 , which also deals, with charitable exemption from taxation, this summary of our earl