Legal Opinion
Living Word Bible Camp v. County of Itasca
Supreme Court of Minnesota
Decided April 24, 2013No. A12-0632PublishedCited by 2 opinions
1Opinion of the Court
OPINION
DIETZEN, Justice.
Relator Living Word Bible Camp (Living Word), a tax-exempt organization, owns property located on Deer Lake in Itasca County (Deer Lake property), for which it seeks to obtain the necessary governmental approvals for use as a summer bible camp and retreat center. At the request of Living Word, the County classified the property as tax-exempt from 2001 to 2007. The County then reclassified the property as taxable as of January 2, 2008. Living Word challenged the reclassification for both the 2008 (payable in 2009) and 2009 (payable in 2010) assessments. The Minnesota…
2Cases cited17 opinions
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
- County of Hennepin v. Brotherhood of the Church of GethsemaneSupreme Court of Minnesota · 1881
- Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- State v. Carleton CollegeSupreme Court of Minnesota · 1923
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3Cited by2 opinions
- Alliance Housing Incorporated v. County of Hennepin, RelatorSupreme Court of Minnesota · 2024
- Depositors Ins. Co. v. DollanskySupreme Court of Minnesota · 2018