Legal Opinion
Mesaba Aviation Division of Halvorson of Duluth, Inc. v. County of Itasca
Supreme Court of Minnesota
Decided September 30, 1977No. 47024PublishedCited by 43 opinions
1Opinion of the Court
KELLY, Justice.
The County of Itasca appeals from a judgment of the district court discharging personal property taxes assessed against respondent. We reverse.
The facts have been stipulated. Respondent, Mesaba Aviation, is a general aviation company providing scheduled airline service to Grand Rapids, Minnesota. Respondent and the Grand Rapids-Itasca County Airport Commission negotiated the lease of space in a terminal to be built by the commission at the Grand Rapids airport. During the negotiations, respondent inquired whether it would be taxed for renting the property. The county auditor,…
2Cases cited25 opinions
- City of Long Beach v. MansellCalifornia Supreme Court · 1970
- United States v. Lazy Fc RanchCourt of Appeals for the Ninth Circuit · 1973
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Youngstown Mines Corp. v. ProutSupreme Court of Minnesota · 1963
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
20 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Snyder v. City of MinneapolisSupreme Court of Minnesota · 1989
- Christensen v. Minneapolis Municipal Employees Retirement BoardSupreme Court of Minnesota · 1983
- Ridgewood Development Co. v. StateSupreme Court of Minnesota · 1980
- Blocker Drilling Canada, Ltd. v. ConradNorth Dakota Supreme Court · 1984
- City of North Oaks v. SarpalSupreme Court of Minnesota · 2011
38 more not listed; retrieve them via the Exa API.