Engstad v. Grand Forks County
North Dakota Supreme Court
Appeal from District Court, Grand Forks County; Fisk, J. Action by Mathilda C. Engstad against the County of Grand Forks and others. Judgment for defendants, and plaintiff appeals. This action is brought for the purpose of setting aside and canceling the taxes for the year 1898 upon the St. Luke’s Hospital, and the lot upon which the same is situated, on the ground that said property was exempt from taxation. Subd. 6, § 5, chapter 126, Laws 1897; § 176 Const.
Read the full summary
Appeal from District Court, Grand Forks County; Fisk, J. Action by Mathilda C. Engstad against the County of Grand Forks and others. Judgment for defendants, and plaintiff appeals. This action is brought for the purpose of setting aside and canceling the taxes for the year 1898 upon the St. Luke’s Hospital, and the lot upon which the same is situated, on the ground that said property was exempt from taxation. Subd. 6, § 5, chapter 126, Laws 1897; § 176 Const. The fact of private ownership is not material, under the statute, in considering whether or not the property is exempt. The character…
1Opinion of the CourtWallin, J.
The object of this action is to cancel taxes assessed in 1898 against a certain lot, and bulding thereon used as a hospital, and situated in the city of Grand Forks. Nearly all the facts, and all which we deem to be important, are uncontroverted. It is admitted that in the month of December, 1897, the plaintiff purchased the premises in question, and that the title thereto was conveyed to the plaintiff at that time; that the plaintiff continued to be the sole and individual owner of the property until the month of December, 1899, when she sold the same, and conveyed the title to the…
2Cases cited2 opinions
- State ex rel. Ohlquist v. SwanNorth Dakota Supreme Court · 1890
- Roesler v. TaylorNorth Dakota Supreme Court · 1894
3Cited by16 opinions
- State ex rel. Linde v. HallNorth Dakota Supreme Court · 1916
- Leser v. LowensteinCourt of Appeals of Maryland · 1916
- State ex rel. Linde v. PackardNorth Dakota Supreme Court · 1916
- Bank of Miles City v. Custer CountyMontana Supreme Court · 1933
- State Ex Rel. Vogel v. GaraasNorth Dakota Supreme Court · 1978
11 more not listed; retrieve them via the Exa API.