Legal Opinion
Westling v. County of Mille Lacs
Supreme Court of Minnesota
Decided March 4, 1994No. C2-93-663PublishedCited by 23 opinions
1Opinion of the Court
OPINION
PAGE, Justice.
This case comes to us on certiorari from the tax court. The Mille Lacs County Assessor appeals the decision of the Tax Court, Honorable Kathleen Doar presiding, that two environmentally-contaminated properties (the property) owned by John and Sharolyn Westling and leased by the Westling Manufacturing Company (the Company) had a nominal value of $100 on the assessment date in 1991. The Mille Lacs County Assessor had found the value of the two parcels to be $974,200. On review of the evidence, we find the tax court’s judgment is not reasonably supported by the evidence as a…
2Cases cited3 opinions
- Schleiff v. County of FreebornSupreme Court of Minnesota · 1950
- Real Estate Tax Assessments of Real Property of Silver Lake Apartments, Inc. v. County of OlmstedSupreme Court of Minnesota · 1973
- Kalscheuer v. StateSupreme Court of Minnesota · 1943
3Cited by23 opinions
- Commerce Holding Corp. v. Board of AssessorsNew York Court of Appeals · 1996
- Equitable Life Assurance Society of the United States v. County of RamseySupreme Court of Minnesota · 1995
- Westling v. County of Mille LacsSupreme Court of Minnesota · 1998
- Boekeloo v. Board of Review of City of ClintonSupreme Court of Iowa · 1995
- Eden Prairie Mall, LLC v. County of HennepinSupreme Court of Minnesota · 2011
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