Legal Opinion
Kdal, Inc. v. County of St. Louis
Supreme Court of Minnesota
Decided April 2, 1976No. 45775PublishedCited by 7 opinions
1Opinion of the Court
Peterson, Justice.
Petitioner, television station KDAL, Inc., Duluth, owns and maintains a tower 800 feet tall, which supports at the top a large television antenna used for transmitting television signals. The County of St. Louis levied a tax on this tower, and KDAL sought review in the District Court of St. Louis County. That court ordered judgment for refund of the tax that had been paid, holding that the tower was exempt property. The County of St. Louis appealed to this court, and the Commissioner of Taxation was substituted for the county for purposes of presenting the appeal. We affirm.
M…
2Cases cited6 opinions
- Abex Corporation v. Commissioner of TaxationSupreme Court of Minnesota · 1973
- Western Maryland Dairy, Inc. v. Maryland Wrecking & Equipment Co.Court of Appeals of Maryland · 1924
- Wilmington Suburban Water Corp. v. Board of Assessment for New Castle CountySuperior Court of Delaware · 1972
- SOUTHWESTERN BELL TELEPHONE COMPANY v. CalvertCourt of Appeals of Texas · 1972
- Wilmington Suburban Water Corp. v. Board of Assessment for New Castle CountySupreme Court of Delaware · 1973
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Southern Minnesota Beet Sugar Coop v. County of RenvilleSupreme Court of Minnesota · 2007
- Porter v. Delmarva Power & Light Co.Superior Court of Delaware · 1984
- Guardian Energy, LLC, Relator v. County of WasecaSupreme Court of Minnesota · 2015
- Crown CoCo, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1983
- Zimpro, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1983
2 more not listed; retrieve them via the Exa API.