Legal Opinion

Wagner v. Commissioner of Taxation

Supreme Court of Minnesota

Decided July 1, 1960No. 37,904PublishedCited by 8 opinions

1Opinion of the Court

Dell, Chief Justice.

This is a proceeding to lower the valuation placed on real estate by the county assessor of Beltrami County for tax purposes for the year 1952. The respondents prevailed. Judgment was entered and petitioner appeals from the judgment.

Petitioner owns a farm of 133.64 acres consisting of three contiguous parcels described as Government lots 3 and 4 and the SW!4 SW!4 less the S 165 feet of the E 212 feet of sec. 33, T. 147, R. 33. This land is bounded on the south by the city limits of Bemidji; on the east by Lake Bemidji; on the west by the 80-acre Pierce farm; and on the…

2Cases cited8 opinions

  1. Minneapolis-Saint Paul Sanitary District v. FitzpatrickSupreme Court of Minnesota · 1937
  2. In RE PETITION OF HAMM v. StateSupreme Court of Minnesota · 1959
  3. Schleiff v. County of FreebornSupreme Court of Minnesota · 1950
  4. Lindahl v. StateSupreme Court of Minnesota · 1955
  5. State v. Oliver Iron Mining Co.Supreme Court of Minnesota · 1936

3 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Dulton Realty, Inc. v. StateSupreme Court of Minnesota · 1964
  2. Real Estate Taxes of Northerly Centre Corp. v. County of RamseySupreme Court of Minnesota · 1976
  3. Real Estate Tax Assessments of Real Property of Silver Lake Apartments, Inc. v. County of OlmstedSupreme Court of Minnesota · 1973
  4. Hedberg & Sons Co. v. County of HennepinSupreme Court of Minnesota · 1975
  5. Minnesota Power & Light Co. v. Carlton CountySupreme Court of Minnesota · 1966

3 more not listed; retrieve them via the Exa API.

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