Cited by

Opinions in Minnesota that cite State v. Carleton College, 191 N.W. 400.

43 citing documents.

Living Word Bible Camp v. County of Itasca 829 N.W.2d 404 Minn. 2013
Living Word Bible Camp v. County of Itasca 829 N.W.2d 404 Minn. 2013
595, 596 (1881) (holding that land used by a public hospital as a wood yard and vegetable garden was exempt from taxation); see also State v. Carleton Coll., 154 Minn. 280, 286-88 , 191 N.W.
Chateau Community Housing Ass'n v. County of Hennepin 452 N.W.2d 240 Minn. 1990
Chateau Community Housing Ass'n v. County of Hennepin 452 N.W.2d 240 Minn. 1990
Chateau believes the more liberal rule of construction applied by this court in State v. Carleton College, 154 Minn. 280, 284 , 191 N.W.
City of Springfield v. Commissioner of Revenue 380 N.W.2d 802 Minn. 1986
City of Springfield v. Commissioner of Revenue 380 N.W.2d 802 Minn. 1986
We applied the test that we established for the “school exemption” under the statute, noting: “ ‘All authorities agree that when an institution is exempted from taxation this includes all its property devoted to and reasonably necessary for the accomplishment of its purposes.’ ” 262 Minn. at 188 , d at 571 (quoting State v. Carleton College, 154 Minn. 280, 286 , 191 N.W.
Ideal Life Church of Lake Elmo v. County of Washington 304 N.W.2d 308 Minn. 1981
Ideal Life Church of Lake Elmo v. County of Washington 304 N.W.2d 308 Minn. 1981
882 ; State v. Carleton College, 154 Minn. 280 , 191 N.W.
Worthington Dormitory, Inc. v. Commissioner 292 N.W.2d 276 Minn. 1980
Worthington Dormitory, Inc. v. Commissioner 292 N.W.2d 276 Minn. 1980
State v. Carleton College, 154 Minn. 280 , 191 N.W.
State v. United Church Homes, Inc. 195 N.W.2d 411 Minn. 1972
State v. United Church Homes, Inc. 195 N.W.2d 411 Minn. 1972
In the later case of State v. Union Congregational Church, 173 Minn. 40 , 1 we more or less equated the exemption granted to “church property” to the exemption allowed educational institutions in State v. Carleton College, 154 Minn. 280
Camping and Education Foundation v. State 164 N.W.2d 369 Minn. 1969
Camping and Education Foundation v. State 164 N.W.2d 369 Minn. 1969
See, State v. Bishop Seabury Mission, 90 Minn. 92 , ; State v. Carleton College, 154 Minn. 280 , 191 *
Concordia College Corporation v. State 120 N.W.2d 601 Minn. 1963
Concordia College Corporation v. State 120 N.W.2d 601 Minn. 1963
State v. Carleton College, 154 Minn. 280 , .
State v. Fairview Hospital Assn. 114 N.W.2d 568 Minn. 1962
State v. Fairview Hospital Assn. 114 N.W.2d 568 Minn. 1962
Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 ; State v. Carleton College, 154 Minn. 280 , .
Northern States Power Co. v. Donovan 103 N.W.2d 126 Minn. 1960
Northern States Power Co. v. Donovan 103 N.W.2d 126 Minn. 1960
The learned trial court felt constrained to follow the practical construction given the amendment as evidenced by the action of the taxing officials and the acquiescence of the public, but in a lucid and cogent memorandum pointed out that in his opinion that construction was not correct, and suggested that the language in State v. Carleton College [ 154 Minn. 280 , ], supra, warranted submitting the question to this court.
Graphic Arts Educational Foundation, Inc. v. State 59 N.W.2d 841 Minn. 1953
Graphic Arts Educational Foundation, Inc. v. State 59 N.W.2d 841 Minn. 1953
16 State v. Carleton College, 154 Minn. 280 , ; State v. Bishop Seabury Mission, 90 Minn. 92 , .
State v. Lahiff 45 N.W.2d 807 Minn. 1951
State v. Northwestern Vocational Institute, Inc. 45 N.W.2d 653 Minn. 1951
State v. Northwestern Vocational Institute, Inc. 45 N.W.2d 653 Minn. 1951
See, County of Hennepin v. Bell, 43 Minn. 344 , ; Ramsey County v. Stryker, 52 Minn. 144 , ; State v. Bishop Seabury Mission, 90 Minn. 92 , ; State v. Carleton College, 154 Minn. 280 , .
Christian Business Men's Committee of Minneapolis, Inc. v. State 38 N.W.2d 803 Minn. 1949
Christian Business Men's Committee of Minneapolis, Inc. v. State 38 N.W.2d 803 Minn. 1949
Barnabas Hospital, 95 Minn. 489 , ; State v. Carleton College, 154 Minn. 280 , ; and State v. Union Congregational Church, 173 Minn. 40 , , wherein it was held that real property owned by a variety of institutions entitled to tax exemption was subject to taxation even though the income derived from such property was devoted to the support of such institutions.
Ramaley v. City of St. Paul 33 N.W.2d 19 Minn. 1948
Ramaley v. City of St. Paul 33 N.W.2d 19 Minn. 1948
Peter’s Church v. County of Scott, 12 Minn. 280 (395); State v. Carleton College, 154 Minn. 280 , ; American Railway Express Co. v. Holm, 169 Minn. 323 , ; State v. Board of Foreign Missions, 221 Minn. 536 , 22 N. W. (2d) 642 .
State v. Board of Foreign Missions of Augustana Synod 22 N.W.2d 642 Minn. 1946
State v. Board of Foreign Missions of Augustana Synod 22 N.W.2d 642 Minn. 1946
The rule was amplified in State v. Carleton College, 154 Minn. 280, 286 , *541 , wherein the court held that student dormitories and faculty-occupied residences located upon college-owned land, even though detached from the campus, were devoted to and reasonably necessary for the accomplishment of the institution’s educational.
Trustees of Pillsbury Academy v. State 283 N.W. 727 Minn. 1939
Trustees of Pillsbury Academy v. State 283 N.W. 727 Minn. 1939
State v. Carleton College, 154 Minn. 280 , .
County of Anoka v. City of St. Paul 261 N.W. 368 Minn. 1935
County of Anoka v. City of St. Paul 261 N.W. 368 Minn. 1935
Barnabas Hospital, 95 Minn. 489 , ; State v. Carleton College, 154 Minn. 280 , , wherein it was held that real property owned by an institution entitled to exemption was subject to taxation even though the income derived from such property went into the fund to support the tax-exempt institution.
State v. Northwestern College of Speech Arts, Inc. 258 N.W. 1 Minn. 1934
State v. Northwestern College of Speech Arts, Inc. 258 N.W. 1 Minn. 1934
Further reasons for a construction exempting an educational institution from taxation and adherence to the two decisions cited are found in State v. Bishop Seabury Mission, 90 Minn. 92 , ; State v. Carleton College, 154 Minn. 280 , .
State v. Second Church of Christ, Scientist 240 N.W. 532 Minn. 1932
State v. Second Church of Christ, Scientist 240 N.W. 532 Minn. 1932
County of Ramsey v. Macalester College, 51 Minn. 437 , , 18 L. R. A. 278; State v. Carleton College, 154 Minn. 280 , ; State v. Church of Incarnation, 158 Minn. 48 , ; State v. Union Congregational Church, 173 Minn. 40 , .
State v. Union Congregational Church 216 N.W. 326 Minn. 1927
State v. Union Congregational Church 216 N.W. 326 Minn. 1927
Barnabas Hospital, 95 Minn. 489 , ; State v. Carleton College, 154 Minn. 280 , .
State v. Church of Incarnation 196 N.W. 802 Minn. 1924
State v. Church of Incarnation 196 N.W. 802 Minn. 1924
In State v. Carleton College, 154 Minn. 280 , , attention is called to the fact that the decisions holding that a parsonage was not exempt were based on the wording of the Constitution as it existed prior to the amendment of 1906.