State v. Koochiching Realty Co.
Supreme Court of Minnesota
The Koochiching Realty Company made application to the district court for Koochiching county to open the tax judgment for 1914 taxes upon certain real estate and for leave to answer. The motion was granted, McClenahan, J., and the company alleged in its answer that the assessement was unfair and unequal and exceeded the true value thereof. The company also objected to the assessments for the years 1915, 1916 and 1917, the taxes for which had become delinquent.
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The Koochiching Realty Company made application to the district court for Koochiching county to open the tax judgment for 1914 taxes upon certain real estate and for leave to answer. The motion was granted, McClenahan, J., and the company alleged in its answer that the assessement was unfair and unequal and exceeded the true value thereof. The company also objected to the assessments for the years 1915, 1916 and 1917, the taxes for which had become delinquent. The matter was tried before the same judge, who found that the assessment for each of the years was excessive, and the taxes were…
1Opinion of the CourtBrown, C. J.
The Koochiching Realty Company, a corporation, is the owner of numerous tracts of land situated in the county of its name, including town lots as well as acreage, which were duly assessed for taxation -for the year 1914. The tax proceedings resulted in the usual fax judgment, which was rendered and entered on March 23, 1916. Thereafter, ■ in July, 1916, the company made application to the district court, under 6. S. 1913, § 2111, to open the judgment with leave to answer and defend in the proceeding. The motion was granted, and the company *89by answer interposed in defense that the assessment…
2Cases cited20 opinions
- State ex rel. Dybdal v. State Securities CommissionSupreme Court of Minnesota · 1920
- Brazil v. County of SibleySupreme Court of Minnesota · 1918
- State v. Lakeside Land Co.Supreme Court of Minnesota · 1898
- State v. West Duluth Land Co.Supreme Court of Minnesota · 1899
- State ex rel. Cunningham v. District Court of Ramsey CountySupreme Court of Minnesota · 1882
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3Cited by12 opinions
- In Re the Disbarment of GillardSupreme Court of Minnesota · 1978
- In re Delinquent Real Estate Taxes for 1920Supreme Court of Minnesota · 1924
- State v. Oliver Iron Mining Co.Supreme Court of Minnesota · 1936
- City of Duluth v. Railroad & Warehouse CommissionSupreme Court of Minnesota · 1926
- State v. HolmesSupreme Court of Minnesota · 1925
7 more not listed; retrieve them via the Exa API.