County of Brown v. Winona & St. Peter Land Co.
Supreme Court of Minnesota
In the year 1886, certain lands of the defendant, which had not theretofore been assessed for taxation, were assessed for taxes for prior years, some for each year from 1869 to 1886, others from 1870, from 1881, and from 1878, respectively, to 1886, each parcel being assessed for each year subsequent to its conveyance by the state to the Winona & St. Peter E. Co. And in each case there were added to the taxes assessed interest and penalties at the statutory rate.
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In the year 1886, certain lands of the defendant, which had not theretofore been assessed for taxation, were assessed for taxes for prior years, some for each year from 1869 to 1886, others from 1870, from 1881, and from 1878, respectively, to 1886, each parcel being assessed for each year subsequent to its conveyance by the state to the Winona & St. Peter E. Co. And in each case there were added to the taxes assessed interest and penalties at the statutory rate. On application to the district court for Brown county for judgment against the lands, the Winona & St. Peter Land Co. made answer,…
1Opinion of the CourtGilfillan, C. J.
The point made by the defendant that the lands involved were exempt from taxation was decided adversely to the defendant in State v. Winona & St. Peter R. Co., 21 Minn. 472, and County of Brown v. Winona & St. Peter Land Co., 38 Minn. 397, (37 N. W. Rep. 949,) which decisions we adhere to. Following the decision in the latter ease, we hold that the statute of limitations is no bar to the right of the state to assess the taxes on lands for years in which they were omitted from the assessment.
The statute, (Gen. St. 1878, c. 11, § 113,) as amended by Laws 1881, c. 5, § 1, provides that “if any…
2Cases cited2 opinions
- County of Brown v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1888
- State v. Winona & St. Peter RailroadSupreme Court of Minnesota · 1875
3Cited by8 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- County of Redwood v. Winona & St. Peter Land Co.Supreme Court of Minnesota · 1889
- Galusha v. WendtSupreme Court of Iowa · 1901
- Robinson Merc. Co. v. DavisWyoming Supreme Court · 1920
- State ex rel. Vossen v. EberhardSupreme Court of Minnesota · 1903
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