Legal Opinion

Care Institute, Inc.-Maplewood v. County of Ramsey

Supreme Court of Minnesota

Decided April 9, 1998No. C5-97-1492PublishedCited by 13 opinions

1Opinion of the Court

OPINION

PAGE, Justice.

Pursuant to Minnesota Statutes Chapter 278 (1996), relator Care Institute, Inc.-Ma-plewood (“Care”), a nonprofit corporation, filed petitions with the tax court challenging respondent Ramsey County’s 1995 and 1996 tax assessments of Care’s real property, consisting of a 100-unit assisted living facility located at 1200 Lakewood Drive, Maplewood, Minnesota. The petitions were filed in Ramsey County District Court and then transferred to the tax court pursuant to Minn. Stat. § 271.01, subd. 5 (1996). Specifically, Care’s petition, while not contesting the County’s valuation…

2Cases cited11 opinions

  1. Commissioner v. SunnenSupreme Court of the United States · 1948
  2. North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
  3. Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine CountySupreme Court of Minnesota · 1966
  4. Rio Vista Non-Profit Housing Corp. v. County of RamseySupreme Court of Minnesota · 1979
  5. Mayo Foundation v. Commissioner of RevenueSupreme Court of Minnesota · 1975

6 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Care Institute, Inc.-Roseville v. County of RamseySupreme Court of Minnesota · 2000
  2. Kmart Corp. v. County of StearnsSupreme Court of Minnesota · 2006
  3. G.A.W. v. D.M.W.Court of Appeals of Minnesota · 1999
  4. A&H VENDING CO. v. Commissioner of RevenueSupreme Court of Minnesota · 2000
  5. Barth v. StenwickCourt of Appeals of Minnesota · 2009

8 more not listed; retrieve them via the Exa API.

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