Legal Opinion
Cornell University v. Rusk County
Court of Appeals of Wisconsin
Decided January 14, 1992No. 91-0581PublishedCited by 9 opinions
1Opinion of the CourtMyse, J.
Rusk County appeals a declaratory judgment in favor of Cornell University. The judgment declared that privately owned mineral interests are subject to taxation separate from the surface land under sec. 70.32, Stats. The judgment further declared that the issuance of a tax deed for the surface owner's delinquent property taxes does not extinguish the property rights of the mineral interest owner.
Rusk County asserts that the trial court erred because Wisconsin has a unitary taxing system in which the mineral interests are taxed as part of the value of the surface land and not separate from it.…
2Cases cited14 opinions
- Anderson National Bank v. LuckettSupreme Court of the United States · 1944
- International Harvester Co. v. Wisconsin Dept. of TaxationSupreme Court of the United States · 1944
- Tax Lien Co. v. . SchultzeNew York Court of Appeals · 1914
- State v. BurkmanWisconsin Supreme Court · 1980
- Neylan v. VorwaldWisconsin Supreme Court · 1985
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Aiello v. Village of Pleasant PrairieWisconsin Supreme Court · 1996
- Sterlingworth Condominium Ass'n v. State, Department of Natural ResourcesCourt of Appeals of Wisconsin · 1996
- ABKA Ltd. Partnership v. Board of ReviewWisconsin Supreme Court · 1999
- Wilke v. City of AppletonCourt of Appeals of Wisconsin · 1995
- City of Madison v. State of Wisconsin Department of Workforce DevelopmentCourt of Appeals of Wisconsin · 2002
4 more not listed; retrieve them via the Exa API.