Minnesota Statutes
Minn. Stat. § 317.06 (2026)
[Repealed]
✓ current as of May 2026
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[Repealed, 1989 c 304 s 139]
Notes of Decisions
Cited in 2
cases, 1955–1989 · leading case: Minnesota Baptist Convention v. Pillsbury Academy, 74 N.W.2d 286 (Minn. 1955).
Minnesota Baptist Convention v. Pillsbury Academy, 74 N.W.2d 286 (Minn. 1955). “(1) Except as provided in section 317.06, and subject to clause (2), this chapter applies to all domestic corporations.”
In Re the Condemnation by the Minneapolis Cmty. Dev. Agency, 439 N.W.2d 708 (Minn. 1989). “The YMCA claims a real estate tax exemption as “an institution of purely public charity” and, in its tax exemption statement, states the principal use of its property to be: To carry out the program services necessary to achieve the charitable and social purposes for which this…”
— Minn. Stat. § 317.06(2) — 1 case
In Re the Condemnation by the Minneapolis Cmty. Dev. Agency, 439 N.W.2d 708 (Minn. 1989). “The YMCA claims a real estate tax exemption as “an institution of purely public charity” and, in its tax exemption statement, states the principal use of its property to be: To carry out the program services necessary to achieve the charitable and social purposes for which this…”
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