Legal Opinion

Concordia College Corporation v. State

Supreme Court of Minnesota

Decided March 15, 1963No. 38,800PublishedCited by 4 opinions

1Opinion of the Court

Sheran, Justice.

The appeal is from a judgment of the district court determining that certain real estate in the city of Moorhead, Minnesota, owned by Concordia College Corporation and designated as 507 South 10th Street is not presently entitled to tax-exempt status.

Statutory proceedings for judicial determination of tax exemption (Minn. St. 278.01) with respect to the realty here involved were instituted in behalf of Concordia College Corporation by a petition, the essential averments of which are as follows: Petitioner is a seminary of learning incorporated under the laws of the State of…

2Cases cited28 opinions

  1. Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
  2. White v. SmithSupreme Court of Pennsylvania · 1899
  3. Trustees of Phillips Academy v. Inhabitants of AndoverMassachusetts Supreme Judicial Court · 1900
  4. Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
  5. Emerson v. Trustees of Milton AcademyMassachusetts Supreme Judicial Court · 1904

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3Cited by4 opinions

  1. Pingry Corp. v. Township of HillsideSupreme Court of New Jersey · 1966
  2. St. Paul's School v. City of ConcordSupreme Court of New Hampshire · 1977
  3. Pingry Corp. v. Hillside Tp.New Jersey Superior Court Appellate Division · 1965
  4. Lewis & Clark College v. CommissionOregon Tax Court · 1969

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