Cited by

Opinions in Minnesota that cite In re Delinquent Real Estate Taxes for 1920, 199 N.W. 968.

35 citing documents.

Court Park Company, et al., Minn. 2018
See In re Delinquent Real Estate Taxes for Year 1920, 199 N.W. 968, 969 (Minn. 1924) (“The owner objecting to the amount of the tax has the burden of proving that his property was overvalued.”).
McCannel v. County of Hennepin 301 N.W.2d 910 Minn. 1980
McCannel v. County of Hennepin 301 N.W.2d 910 Minn. 1980
In re Potlach Timber Co., 160 Minn. 209 , 199 N.W.
Minnesota Entertainment Enterprises, Inc. v. State 235 N.W.2d 390 Minn. 1975
Minnesota Entertainment Enterprises, Inc. v. State 235 N.W.2d 390 Minn. 1975
In re Taxes of Potlach Timber Co. 160 Minn. 209
Alstores Realty, Inc. v. State 176 N.W.2d 112 Minn. 1970
Alstores Realty, Inc. v. State 176 N.W.2d 112 Minn. 1970
Co. 182 Minn. 543 , ; Kalscheuer v. State, 214 Minn. 441 , 8 N. W. (2d) 624 ; In re Taxes of Potlach Timber Co. 160 Minn. 209 , .
Dulton Realty, Inc. v. State 132 N.W.2d 394 Minn. 1964
Dulton Realty, Inc. v. State 132 N.W.2d 394 Minn. 1964
of Taxation, 258 Minn. 330 , 104 N. W. (2d) 26 ; In re Taxes of Potlach Timber Co. 160 Minn. 209 , ; Schleiff v. County of Freeborn, 231 Minn. 389 , 43 N. W. (2d) 265 .
Red Owl Stores, Inc. v. Commissioner of Taxation 117 N.W.2d 401 Minn. 1962
Red Owl Stores, Inc. v. Commissioner of Taxation 117 N.W.2d 401 Minn. 1962
They are (1) that the assessor’s valuation is prima facie valid, the burden resting upon the taxpayer to prove that it is excessive (In re Taxes of Potlach Timber Co. 160 Minn. 209 , ); and (2) that if the assessor’s valuation be upset, nevertheless the court’s findings on value must be sustained unless they are manifestly contrary to other evidence submitted on this issue.
Alvin v. Johnson 63 N.W.2d 22 Minn. 1954
Alvin v. Johnson 63 N.W.2d 22 Minn. 1954
In re Taxes of Potlach Timber Co. 160 Minn. 209 , ; In re Delinquent Real Estate Taxes, Waseca County, 182 Minn. 543 , .
Schleiff v. County of Freeborn 43 N.W.2d 265 Minn. 1950
Schleiff v. County of Freeborn 43 N.W.2d 265 Minn. 1950
They are (1) that the assessor’s valuation is prima facie *396 valid, the burden resting upon the taxpayer to prove that it is excessive (In re Taxes of Potlach Timber Co. 160 Minn. 209 , ); and (2) that if the assessor’s valuation be upset, nevertheless the court’s findings on value must be sustained unless they axe manifestly contrary to other evidence submitted on this issue.
Kalscheuer v. State 8 N.W.2d 624 Minn. 1943
Kalscheuer v. State 8 N.W.2d 624 Minn. 1943
In re Taxes of Potlach Timber Co. 160 Minn. 209 , .
State v. Tri-State Telephone and Telegraph Co. 284 N.W. 294 Minn. 1939
State v. Tri-State Telephone and Telegraph Co. 284 N.W. 294 Minn. 1939
Co. v. City of Galveston, 258 U. S. 388 , 42 S. Ct. 351 , 66 L. ed. 678; In re Taxes of *536 Potlach Timber Co. 160 Minn. 209 , ; Miles v. Public Service Comm.
State v. Oliver Iron Mining Co. 270 N.W. 609 Minn. 1936
State v. Oliver Iron Mining Co. 270 N.W. 609 Minn. 1936
Among our later cases the following are of value: State v. Savage, 155 Minn. 501 , ; In re Potlach Timber Co. 160 Minn. 209 , ; In re Enforcement of Taxes Delinquent for Kanabec County, 164 Minn. 522 , ; In re Delinquent Real Estate Taxes, Ramsey County, 165 Minn. 489 , ; State v. Trask, 167 Minn. 304, 306, 307 , .
State v. Penn Mutual Life Insurance 269 N.W. 37 Minn. 1936
State v. Penn Mutual Life Insurance 269 N.W. 37 Minn. 1936
The three cases in this state cited and relied on by defendant are In re Taxes of Potlach Timber Co. 160 Minn. 209 , 199 N.W.
State v. Walso 265 N.W. 345 Minn. 1936
State v. Walso 265 N.W. 345 Minn. 1936
See In re Taxes of Potlach Timber Co. 160 Minn. 209 , , and State v. Trask, 167 Minn. 304 , .
State v. Russell-Miller Milling Co. 235 N.W. 22 Minn. 1931
In Re Delinquent Real Estate Taxes, Waseca County 235 N.W. 22 Minn. 1931
State v. Russell-Miller Milling Co. 235 N.W. 22 Minn. 1931
In re Potlach Timber Co. 160 Minn. 209 , .
In Re Delinquent Real Estate Taxes, Waseca County 235 N.W. 22 Minn. 1931
In re Potlach Timber Co. 160 Minn. 209 , 199 N.W.
State v. Fritch 221 N.W. 725 Minn. 1928
State v. Fritch 221 N.W. 725 Minn. 1928
It is readily seen that a literal application of the rule announced in In re Taxes of Potlach Timber Co. 160 Minn. 209 , , would prevent the fixing of values for assessment purposes upon large tracts of wild lands in many localities in this state during protracted periods of depression of the real estate market.
State v. Trask 209 N.W. 18 Minn. 1926
State v. Trask 209 N.W. 18 Minn. 1926
*Page 306 In In re Taxes of Potlach Timber Co. 160 Minn. 209 , 199 N.W.
In Re Delinquent Real Estate Taxes in Ramsey County for 1922 206 N.W. 657 Minn. 1926
In Re Delinquent Real Estate Taxes in Ramsey County for 1922 206 N.W. 657 Minn. 1926
Paul *490 Syndicate, 140 Minn. 359 , ; State v. Savage, 155 Minn. 501 , ; In re Delinquent Real Estate Taxes, 160 Minn. 209 , ; In re Delinquent Real Estate Taxes in Kanabec Co. 164 Minn. 522 , , the several orders appealed from must be and are affirmed.