Legal Opinion
Crossroads Church of Prior Lake v. County of Dakota
Supreme Court of Minnesota
Decided March 2, 2011No. A10-859PublishedCited by 7 opinions
1Opinion of the Court
OPINION
ANDERSON, PAUL H., Justice.
This appeal arises out of respondent Dakota County’s denial of tax exemption for a building purchased by Crossroads Church of Prior Lake. The County concluded that Crossroads did not “acquire” the building before July 1, 2008. Based on this conclusion, the County denied Crossroads’ application for a property tax exemption for the year 2008 under Minn.Stat. § 272.02, subd. 38 (2010). Subdivision 38 provides for a property tax exemption in the year of purchase only when the real property is “acquired” by an exempt entity before July 1 of that year. Crossroads…
2Cases cited26 opinions
- Thiele v. StichSupreme Court of Minnesota · 1988
- Jackson v. Mortgage Electronic Registration Systems, Inc.Supreme Court of Minnesota · 2009
- ILHC OF EAGAN, LLC v. County of DakotaSupreme Court of Minnesota · 2005
- McCannel v. County of HennepinSupreme Court of Minnesota · 1980
- Christian Business Men's Committee of Minneapolis, Inc. v. StateSupreme Court of Minnesota · 1949
21 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Capistrant v. Lifetouch Nat'l Sch. Studios, Inc.Supreme Court of Minnesota · 2018
- Christie v. EstateSupreme Court of Minnesota · 2018
- Capistrant v. Lifetouch National School Studios, Inc.Court of Appeals of Minnesota · 2017
- Patrick Exner, Relator v. Minneapolis Public Schools, Special School District No. 1Court of Appeals of Minnesota · 2014
- Dean Street Capital Advisors, LLC v. Otoka Energy, LLCDistrict Court, D. Minnesota · 2019
2 more not listed; retrieve them via the Exa API.