Legal Opinion
American Ass'n of Cereal Chemists v. County of Dakota
Supreme Court of Minnesota
Decided May 11, 1990No. C4-89-1650PublishedCited by 16 opinions
1Opinion of the Court
WAHL, Justice.
The issue presented in this case is whether the property used as the headquarters building of the American Association of Cereal Chemists and the American Phyto-pathological Society is exempt from real property taxes either as an institution of purely public charity under Minn.Stat. § 272.02, subd. 1(6) (1988), or as a seminary of learning under Minn.Stat. § 272.02, subd. 1(4) (1988). The tax court held the property was not exempt from real property taxes. Relators have petitioned for review of that decision by certiorari. We affirm.
Neither party disputes the tax court’s…
2Cases cited8 opinions
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine CountySupreme Court of Minnesota · 1966
- Junior Achievement of Greater Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1965
- Rio Vista Non-Profit Housing Corp. v. County of RamseySupreme Court of Minnesota · 1979
- Mayo Foundation v. Commissioner of RevenueSupreme Court of Minnesota · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Hutchinson Technology, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Green Giant Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1995
- New Jersey Carpenters Apprentice Training & Education Fund v. Borough of KenilworthSupreme Court of New Jersey · 1996
- PICPA Foundation for Education & Research v. CommonwealthCommonwealth Court of Pennsylvania · 1991
- Care Institute, Inc.-Maplewood v. County of RamseySupreme Court of Minnesota · 1998
11 more not listed; retrieve them via the Exa API.