Legal Opinion

State ex rel. Kasper v. Minnesota Tax Commission

Supreme Court of Minnesota

Decided May 18, 1917No. Nos. 20,404 — (26)PublishedCited by 6 opinions

TJpon the relation of Albert Kasper this court issued its writ of certiorari to review the action of the Minnesota Tax’ Commission in refusing to reduce, as to one 40-acre tract, and to wholly abate, as to five other such tracts, certain assessments for the construction of County Ditch No. 20 in Aitkin county.

1Opinion of the CourtHallam, J.

In 1914 proceedings were commenced for the construction of County Ditch No. 20 in Aitkin county. The county board made the usual order establishing the ditch. The ditch was constructed and completed. The cost was assessed against land benefited. Among the parcels assessed for benefits were six forties of relator’s land. Thereafter it developed that five of these forties the ditch did not drain at all, and the sixth it drained only a small amount. Relator presented a petition to the Minnesota Tax Commission, setting forth that, on account of these facts, it is unjust and inequitable that he…

2Cases cited9 opinions

  1. Noonan v. City of StillwaterSupreme Court of Minnesota · 1885
  2. State ex rel. Oakland Cemetery Ass'n v. City of St. PaulSupreme Court of Minnesota · 1887
  3. Jacobson v. County of Lac Qui ParleSupreme Court of Minnesota · 1912
  4. Dowlan v. County of SibleySupreme Court of Minnesota · 1887
  5. Washburn Memorial Orphan Asylum v. StateSupreme Court of Minnesota · 1898

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3Cited by6 opinions

  1. Board of Trustees of First Congregational Church v. Cream City Mutual InsuranceSupreme Court of Minnesota · 1959
  2. In re Improvement of Lake of the Isles ParkSupreme Court of Minnesota · 1922
  3. Res Investment Co. v. County of DakotaCourt of Appeals of Minnesota · 1992
  4. In Re Application of Calhoun Beach Holding Co.Supreme Court of Minnesota · 1939
  5. In re People's Independent Telephone Co.Supreme Court of Minnesota · 1923

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