Legal Opinion

State v. Browning

Supreme Court of Minnesota

Decided June 8, 1934No. 29,839PublishedCited by 13 opinions

1Opinion of the Court

DEVANET, Chief Justice.

Proceedings instituted to obtain judgment for the sale of certain real estate for delinquent taxes for the year 1931. The defense is that the real estate involved has been and is used as a public hospital and hence is exempt from taxation under art. 9, § 1, of the .Minnesota constitution, and 1 Mason Minn. St. 1927, § 1975(3), which exempts from taxation all public hospitals. The trial court found that the property was not a public hospital and therefore not exempt. He adjudged that the real estate should be sold, and from this judgment defendant, the owner of the…

2Cases cited4 opinions

  1. County of Hennepin v. Brotherhood of the Church of GethsemaneSupreme Court of Minnesota · 1881
  2. Ramsey County v. StrykerSupreme Court of Minnesota · 1893
  3. State ex rel. Realty Co. v. CooleySupreme Court of Minnesota · 1895
  4. State v. Crystal Lake Cemetery Ass'nSupreme Court of Minnesota · 1923

3Cited by13 opinions

  1. Village of Hibbing v. Commissioner of TaxationSupreme Court of Minnesota · 1944
  2. Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine CountySupreme Court of Minnesota · 1966
  3. Tax Exemption of Sunset Memorial Gardens, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1958
  4. Madonna Towers v. Commissioner of TaxationSupreme Court of Minnesota · 1969
  5. Chun King Sales, Inc. v. County of St. LouisSupreme Court of Minnesota · 1959

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