In re Proceedings to Enforce Payment of Taxes on Real Estate
Supreme Court of Minnesota
In the above entitled matter the owner filed objections in the district court for Ramsey county. The matter was heard by Michael, J., who made findings sustaining his objections and ordered that the assessment on the real estate be reduced from 40 to 33J^ per cent of its value, and reduced the tax in accordance therewith. The motion of the state to amend the findings was denied. From the order denying its motion for a new trial, the state appealed.
1Opinion of the CourtBrown, C. J.
The sole question presented in this proceeding is whether the real property involved should be assessed for taxation under the provisions of G. S. 1913, § 1988, as urban platted property and at 40 per cent of its true value, or as unplatted 'and at 33^j per cent of such valué, within the meaning of the statute as construed and applied in State ex rel. Chase v. Minn. Tax Commission, 135 Minn., 205, 160 N. W. 498. The trial court held that it belonged to the suburban class, to be taxed accordingly. The state appealed from an order denying a new trial.
The facts are not in dispute. The property…
2Cases cited1 opinion
- State ex rel. Chase v. Minnesota Tax CommissionSupreme Court of Minnesota · 1916
3Cited by8 opinions
- Apartment Operators Assn. v. City of MinneapolisSupreme Court of Minnesota · 1934
- Morton v. United StatesCourt of Appeals for the Seventh Circuit · 1932
- Wagner v. Commissioner of TaxationSupreme Court of Minnesota · 1960
- In Re Assessment for Paving Mississippi River BoulevardSupreme Court of Minnesota · 1926
- Minnesota Power & Light Co. v. Carlton CountySupreme Court of Minnesota · 1966
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