Legal Opinion
County of St. Louis v. Federal Land Bank of St. Paul
Supreme Court of Minnesota
Decided October 7, 1983No. Nos. C3-82-630, C4-82-846PublishedCited by 5 opinions
1Opinion of the Court
COYNE, Justice.
This case involves a challenge by the Federal Land Bank of St. Paul (the “Bank”) to taxes assessed under Minn.Stat. § 273.13, subd. 2a (1982) by several counties on severed mineral interests held by the Bank. The Bank claims that it is exempt from the tax for two reasons: (1) the tax is not a tax on real estate “according to its value,” and the Bank is therefore exempt under a federal statute (12 U.S.C. § 2055); and (2) the tax is unconstitutional notwithstanding this court’s decision in Contos v. Herbst, 278 N.W.2d 732 (Minn.), appeal dismissed sub nom. Prest v. Herbst, 444…
2Cases cited15 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Federal Land Bank of St. Paul v. Bismarck Lumber Co.Supreme Court of the United States · 1941
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Austin v. the AldermenSupreme Court of the United States · 1869
- Contos v. HerbstSupreme Court of Minnesota · 1979
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3Cited by5 opinions
- Federal Land Bank of Wichita v. The Board of County Commissioners of the County of AdamsCourt of Appeals for the Tenth Circuit · 1986
- American Family Mutual Insurance Co. v. LindsayCourt of Appeals of Minnesota · 1993
- Federal Land Bank of Wichita v. Board of County CommissionersDistrict Court, D. Colorado · 1985
- In re Environmental Assessment Worksheet for the 33rd Sale of State Metallic Leases in Aitkin, Lake, & Saint Louis CountiesCourt of Appeals of Minnesota · 2013
- Bearder v. StateSupreme Court of Minnesota · 2011