State ex rel. Foley Bros. & Kelly v. Minnesota Tax Commission
Supreme Court of Minnesota
Foley Bros. & Kelly and Foley Bros. Building Company, corporations, having secured favorable action by a majority of the board of equalization of the county of Ramsey and city of St. Paul upon their applications for correction of assessment and abatement of tax for the year 1906 upon the buildings owned by them, respectively, the applications were transmitted by the county auditor to the state tax commission, which decided that-it had no jurisdiction to correct the…
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Foley Bros. & Kelly and Foley Bros. Building Company, corporations, having secured favorable action by a majority of the board of equalization of the county of Ramsey and city of St. Paul upon their applications for correction of assessment and abatement of tax for the year 1906 upon the buildings owned by them, respectively, the applications were transmitted by the county auditor to the state tax commission, which decided that-it had no jurisdiction to correct the assessment and abate the tax. These corporations then obtained from the supreme court writs of certiorari to review the action of…
1Opinion of the CourtJaggaed, J.
The petitions of the relators set forth the following facts: Petitioners owned certain taxable property in St. Paul. In 1906 the assessed valuation of the property was substantially increased, as compared with prior years, although there had been no change in the property, and although the valuation of other property in the same assessment district had not been increased. The St. Paul board of abatement reduced the taxes. The petitions for abatement were presented to the respondent, the Minnesota tax commission. The county auditor did not join in recommending abatement of state taxes. The…
2Cases cited4 opinions
- Nicol v. City of St. PaulSupreme Court of Minnesota · 1900
- Doyle v. City of DuluthSupreme Court of Minnesota · 1898
- State v. London & Northwest American Mortgage Co.Supreme Court of Minnesota · 1900
- Clarke v. Board of County CommissionersSupreme Court of Minnesota · 1896
3Cited by4 opinions
- State ex rel. Interstate Air-Parts, Inc. v. Minneapolis-St. Paul Metropolitan Airports CommissionSupreme Court of Minnesota · 1947
- Evanson v. Commissioner of TaxationSupreme Court of Minnesota · 1968
- State v. Minnesota & Ontario Power Co.Supreme Court of Minnesota · 1913
- State Ex Rel. Interstate, Etc. v. M.-St. P. M. A.Supreme Court of Minnesota · 1947