State v. Minnesota & Ontario Power Co.
Supreme Court of Minnesota
The Minnesota & Ontario Power Company appealed to tbe district court for Koochiching county from a reassessment made by the Minnesota Tax Commission upon its property in International Falls, in that county, under the provisions of Laws 1909, p. 343, c. 294, on numerous grounds, one of which was that the tax commission had no jurisdiction to make such reassessment and another of which was that the reassessment was not in fact made by the tax commission or by anyone having…
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The Minnesota & Ontario Power Company appealed to tbe district court for Koochiching county from a reassessment made by the Minnesota Tax Commission upon its property in International Falls, in that county, under the provisions of Laws 1909, p. 343, c. 294, on numerous grounds, one of which was that the tax commission had no jurisdiction to make such reassessment and another of which was that the reassessment was not in fact made by the tax commission or by anyone having jurisdiction to make it. The appeal was heard before McOlenahan, J., who made findings of fact and as conclusions of law…
1Opinion of the CourtPhilip E. Brown, J.
This is an appeal by the state from a judgment entered sustaining the appeal of the Minnesota & Ontario Power Company, in proceedings before the state tax commission wherein a reassessment of the company’s property in Koochiching county for the year 1910 was attempted.
The facts are undisputed, and we will here state them sufficiently to indicate the nature of the controversy, leaving other facts and further particularity for later reference when necessary. The board of equalization of the county mentioned fixed the assessed valuation of the real and personal property for 1910. Thereafter, and…
2Cases cited9 opinions
- State ex rel. Simpson v. City of MankatoSupreme Court of Minnesota · 1912
- State v. WeyerhauserSupreme Court of Minnesota · 1897
- State ex rel. Vossen v. EberhardSupreme Court of Minnesota · 1903
- State v. Cudahy Packing Co.Supreme Court of Minnesota · 1908
- J. T. McMillan Co. v. State Board of HealthSupreme Court of Minnesota · 1910
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3Cited by7 opinions
- Dimke v. FinkeSupreme Court of Minnesota · 1940
- Lindahl v. StateSupreme Court of Minnesota · 1955
- State v. LefebvreSupreme Court of Minnesota · 1928
- Baker v. PaxtonWyoming Supreme Court · 1923
- Sowers v. First Nat. Bank of PerrySupreme Court of Oklahoma · 1923
2 more not listed; retrieve them via the Exa API.