Legal Opinion
Nagaraja v. Commissioner of Revenue
Supreme Court of Minnesota
Decided June 22, 1984No. C1-83-572PublishedCited by 34 opinions
1Opinion of the Court
AMDAHL, Chief Justice.
This case requires us to construe the Property Tax Refund Act, Minn.Stat. §§ 290A.01-.23 (1982 & 1983 Supp.). More specifically, we must determine whether the Tax Court erred in holding that relators are not “claimants” under Minn.Stat. § 290A.03, subd. 8 (1982 & 1983 Supp.).
Relators were denied property tax refunds under chapter 290A of the Minnesota Statutes, the Property Tax Refund (Act), for the tax year 1979. Relators filed time ly protests of the denial with the Department of Revenue in November of 1980. Subsequently, in July of 1981, the Department extended the…
2Cases cited10 opinions
- Elkins v. MorenoSupreme Court of the United States · 1978
- Toll v. MorenoSupreme Court of the United States · 1982
- McCannel v. County of HennepinSupreme Court of Minnesota · 1980
- Guilliams v. Commissioner of RevenueSupreme Court of Minnesota · 1980
- Toll v. MorenoCourt of Appeals of Maryland · 1979
5 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Morton Buildings, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1992
- Montgomery Ward & Co. v. County of HennepinSupreme Court of Minnesota · 1990
- Montgomery Ward & Co., Inc. v. County of HennepinSupreme Court of Minnesota · 1992
- Northern States Power Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
- Caterpillar, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1997
29 more not listed; retrieve them via the Exa API.