Legal Opinion
Commissioner of Taxation v. Crow Wing County
Supreme Court of Minnesota
Decided August 19, 1966No. 39844PublishedCited by 10 opinions
1Opinion of the Court
Sheran, Justice.
Certiorari to review an order of the Tax Court.
The commissioner of taxation is authorized under Minn. St. 270.11, subd. 1, and 270.12 1 to act as the state board of equalization. In so doing he performs some of the same functions that he has authority to perform as commissioner under § 270.11, subd. 6. 2
On November 13, 1964, the commissioner, acting as the state board of equalization, made an order which so far as is relevant here in creased by 10 percent the assessed valuations of all buildings except public utility property in a number of assessment districts in Crow Wing…
2Cases cited6 opinions
- Village of Edina v. JosephSupreme Court of Minnesota · 1962
- Land O' Lakes Dairy Co. v. Village of SebekaSupreme Court of Minnesota · 1948
- State v. ElamSupreme Court of Minnesota · 1957
- Rosso v. Village of Brooklyn CenterSupreme Court of Minnesota · 1943
- Fichtner v. SchillerSupreme Court of Minnesota · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Minn. State Bd. of Health v. City of BrainerdSupreme Court of Minnesota · 1976
- Village of Burnsville v. OnischukSupreme Court of Minnesota · 1974
- Programmed Land, Inc. v. O'CONNORSupreme Court of Minnesota · 2001
- Metropolitan Sports Facilities Commission v. County of HennepinSupreme Court of Minnesota · 1990
- City of Marshall v. Public Employees Retirement Ass'nSupreme Court of Minnesota · 1976
5 more not listed; retrieve them via the Exa API.