Wilking v. County of Chippewa

1 Reported in 31 N.W.2d 437. The principal questions raised in this case were considered and determined in Oleson v. County of Chippewa, 225 Minn. 412,31 N.W.2d 432. However, an additional element enters into this case. Petitioner acquired the land being assessed on May 4, 1938. Much of the work had been done prior to that date. In State v. Weyerhauser, 68 Minn. 353, 372, 71 N.W. 265, 271, the court stated:

"* * * Property should not and cannot escape its just share of taxation by merely changing owners. It is not the individual which the government seeks, upon whom to impose the taxes, but…