Legal Opinion

In RE PETITION OF HAMM v. State

Supreme Court of Minnesota

Decided March 6, 1959No. 37,594, 37,595PublishedCited by 43 opinions

1Opinion of the Court

In each of two actions consolidated for trial brought under M.S.A. c. 278 to contest the validity of the assessment of real estate taxes for the years 1954 and 1955, petitioners appeal from an order denying a new trial.

Two issues arise as to whether the taxes levied are invalid; first, on the ground that petitioners' property wasunequally assessed and, secondly, on the ground that such property was assessed at a valuation greater than its real or actual value. Ancillary to the issue of inequality of assessment is the question of whether State v. Cudahy Packing Co. 103 Minn. 419, 115 N.W. 645,…

2Cases cited13 opinions

  1. Sioux City Bridge Co. v. Dakota CountySupreme Court of the United States · 1923
  2. Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
  3. Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
  4. Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.Supreme Court of the United States · 1931
  5. Southern Railway Co. v. WattsSupreme Court of the United States · 1923

8 more not listed; retrieve them via the Exa API.

3Cited by43 opinions

  1. In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
  2. McCannel v. County of HennepinSupreme Court of Minnesota · 1980
  3. Contos v. HerbstSupreme Court of Minnesota · 1979
  4. SHOPPERS'WORLD v. Board of Assessors of FraminghamMassachusetts Supreme Judicial Court · 1965
  5. Wegener v. Commissioner of RevenueSupreme Court of Minnesota · 1993

38 more not listed; retrieve them via the Exa API.

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