Legal Opinion

Ideal Life Church of Lake Elmo v. County of Washington

Supreme Court of Minnesota

Decided March 13, 1981No. 50997, 51013PublishedCited by 16 opinions

1Opinion of the Court

SCOTT, Justice.

This is an appeal by the Ideal Life Church of Lake Elmo (Ideal Life Church) from a *310decision of the Tax Court holding that the involved real estate was not exempt from property tax. The County of Washington cross-appealed on the ground that the Tax Court erred in ruling that the real estate in question is entitled to a homestead classification. We affirm the Tax Court on its refusal to declare an exemption, but reverse on the latter ruling of homestead classification.

On December 27, 1977, the Ideal Life Church, through the actions of LeRoy Ros-sow, made application to the Lake…

2Cases cited26 opinions

  1. Davis v. BeasonSupreme Court of the United States · 1890
  2. United States v. MacIntoshSupreme Court of the United States · 1931
  3. Malnak v. YogiCourt of Appeals for the Third Circuit · 1979
  4. The Founding Church of Scientology of Washington, D.C. v. United StatesCourt of Appeals for the D.C. Circuit · 1969
  5. The Founding Church of Scientology v. The United StatesUnited States Court of Claims · 1969

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

3Cited by16 opinions

  1. Waushara County v. GrafWisconsin Supreme Court · 1992
  2. Parshall Christian Order v. BD. OF R., ETC.Supreme Court of Iowa · 1982
  3. State v. WentheSupreme Court of Minnesota · 2013
  4. In Re Collection of Delinquent Real Prop. TaxesSupreme Court of Minnesota · 1995
  5. Crossroads Church of Prior Lake v. County of DakotaSupreme Court of Minnesota · 2011

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

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