County of Goodhue, Minnesota, vs. Under the Rainbow Child Care Center, Inc.

Date In this lawsuit, the child care center, a non-profit organization challenged the county's requirement that it pay property taxes. The tax court said that the organization was not exempt from paying property taxes, even though it was registered as a non-profit charity. In particular, the court noted that Under the Rainbow did not provide a substantial quantity of free or reduced rate goods or services to county citizens. The court said that payments made by a governmental entity for goods or services provided to one of its citizens are not considered donations for purposes of determining . . .