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From
Bradbury Township
Mille Lacs County, Minnesota |
Mille Lacs News Since 4/18/07 |
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| Denied in Crow Wing County, Mille Lacs County, and Mower County. |
Note: due to the fuzziness of the original document, (although it is readable), we're going to type it so you can see it clearly. It's more work for us, but easier on your eyes, and this information is much too important to miss! Also, we'll highlight the highlights. Check the original document link (at the bottom) if you'd like. |
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Nexus owns four institutions: the Mille Lacs Academy in Onamia, MN; the Gerard Academy in Austin, MN; as well as two in Illinois - Indian Oaks Academy and Onarga Academy.
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July 31, 2002 Mike Sutherland Mower County Assessor Courthouse 201 1st Street NE Austin, Minnesota 55912
Dear Mike,
The application for exemption of the treatment facility operated by Gerard in the city of Austin, Minnesota has been forwarded to me for reply.
The following items were provided for review:
Gerard has applied for exemption based on both as an academy, college, university or seminary of learning and under the purely public charity provision. We understand that the facility provides education for its residents. However, the primary use of the property is a treatment facility. Therefore, it is inappropriate to grant an exemption as an academy, college, university or seminary of learning. We are aware of the recent court case of Point Rejuvenate of Minnesota vs. county of St. Louis; however we are uncertain of the extent to which that applies to this residential treatment facility.
We use the factors developed by the courts in the North Star case to help us determine if the entity meets the provisions of a purely public charity. After reviewing the documents that were submitted, it is our opinion that the facility does not qualify as an institution of purely public charity. While the facility does receive donations, they do not appear to be significant when compared to the overall revenue generated by the facility. We have no evidence that services provided by the facility are at a cost that is below market. We have no evidence that shows that the cost to the residents is reduced due to the donations. Therefore, after reviewing all of the information provided, it is our opinion that the facility is taxable.
If you have further questions, please contact our division.
Sincerely,
STEPHANIE NYHUS, Senior Appraiser Information and Education Section
CC: Mark Manderfeld
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