Legal Opinion
Westling v. County of Mille Lacs
Supreme Court of Minnesota
Decided July 9, 1998No. C3-97-812PublishedCited by 28 opinions
1Opinion of the Court
OPINION
GARDEBRING, Justice.
In this case we consider the constitutionality of an unusual tax provision that functions to recapture property taxes lost when the assessed value of a parcel of property is reduced due to environmental contamination. Relators John and Sharolyn Westling challenged the “contamination tax,” Minn.Stat. §§ 270.91-98 (1996), arguing both that the imposition of the contamination tax violates the uniformity clause of the Minnesota Constitution and the equal protection clause of the Fourteenth Amendment to the United States Constitution and that it is a governmental taking…
2Cases cited22 opinions
- Penn Central Transportation Co. v. New York CitySupreme Court of the United States · 1978
- Lucas v. South Carolina Coastal CouncilSupreme Court of the United States · 1992
- Vance v. BradleySupreme Court of the United States · 1979
- Armstrong v. United StatesSupreme Court of the United States · 1960
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
17 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- ILHC OF EAGAN, LLC v. County of DakotaSupreme Court of Minnesota · 2005
- Minnesota v. Kalman W. Abrams Metals, Inc.Court of Appeals for the Eighth Circuit · 1998
- Gluba Ex Rel. Gluba v. Bitzan & Ohren MasonrySupreme Court of Minnesota · 2007
- Wensmann Realty, Inc. v. City of EaganSupreme Court of Minnesota · 2007
- Council of Independent Tobacco Manufacturers of America v. StateSupreme Court of Minnesota · 2006
23 more not listed; retrieve them via the Exa API.