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March 8, 2007
Nexus Diversified
4050 Olson Memorial Highway
Suite 450
Golden Valley, MN 55422
RE: Mille Lacs Academy Request for
Exempt Classification Dear
Sirs: I am in receipt of a
request for a written decision on whether or not Mille Lacs Academy would
qualify for property tax exemption. Based upon the information that you have
provided, it is my opinion that you
do not qualify for exemption from property taxes. I find that you are not
significantly supported by donations and gifts in whole or in part by third
parties. You do not qualify as a charity and the burden of government is not
lessened by your operation. I find that you charge a market fee for the
services rendered.
Based upon the above, I find you
will not qualify for property tax
exemption should you choose to relocate to Crow Wing County.
I requested an opinion from the
Minnesota Department of Revenue regarding your request. They have reviewed
the information that you provided and their opinion is that
the facility does not qualify for
exemption. Sincerely,
Martyn S. Schmidt, SAMA
Crow Wing County Assessor
Cc: Sheila Haverkamp
MSS/tmc
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