ILHC of Eagan, LLC v. County of Dakota

Intergenerational Living and Health Care (ILHC) operates "The Commons on Marice" (The Commons), a senior assisted living community facility in Eagan, Minnesota. In 2001 and 2002, ILHC applied for a partial property tax exemption for The Commons under Minn. Stat. § 272.02, subd. 26 (2002) (repealed 2003). Dakota County denied ILHCs applications on the ground that The Commons was not eligible for the exemption. ILHC sought review of these denials. The Minnesota Tax Court concluded The Commons was eligible for the exemption and granted summary judgment in favor of ILHC. The county petitioned for a writ of certiorari. We reverse.