Cited by

Opinions in Minnesota that cite Village of Hibbing v. Commissioner of Taxation, 14 N.W.2d 923.

32 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
of Hibbing v. Comm’r of Taxation, 217 Minn. 528 , State v. Second Church of Christ, Scientist, 185 Minn. 242 , 240 N.W.
Crossroads Church of Prior Lake v. County of Dakota 800 N.W.2d 608 Minn. 2011
Crossroads Church of Prior Lake v. County of Dakota 800 N.W.2d 608 Minn. 2011
of Hibbing v. Comm’r of Taxation, 217 Minn. 528 , to support its argument.
Stiernagle v. County of Waseca 511 N.W.2d 4 Minn. 1994
Stiernagle v. County of Waseca 511 N.W.2d 4 Minn. 1994
ster, 260 *6 Minn. 151, (a vendor is not an owner for the purpose of an annexation proceeding); Petition of Brandt, 241 Minn. 180 , (vendors under contracts for deed are not “owners” under a statute requiring the signatures of 51 percent of the owners of land to be trans-versed by a proposed drainage ditch); Village of Hibbing v. Commissioner of Taxation, 217 Minn. 528 , (vendor is not an owner for purposes of a public hospital tax exemption); see also Minn. State Bar Ass’n, Minnesota Title Stan
Blue Earth County Welfare Department v. Cabellero 225 N.W.2d 373 Minn. 1974
Blue Earth County Welfare Department v. Cabellero 225 N.W.2d 373 Minn. 1974
of Taxation, 217 Minn. 528
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
Const, art. 9, § 1 — and M. S. A. 272.02 enacted pursuant thereto — there must be a concurrence of ownership of the property by an institution of the type prescribed by the constitution and a use of the property for the purpose for which such institution was organized.” See, also, State v. Willmar Hospital, Inc. 212 Minn. 38 , Village of Hibbing v. Commissioner of Taxation, 217 Minn. 528 , , 156 A. L. R. 1294 (1944); State v. Second Church of Christ, Scientist, 185 Minn. 242
Madonna Towers v. Commissioner of Taxation 167 N.W.2d 712 Minn. 1969
Madonna Towers v. Commissioner of Taxation 167 N.W.2d 712 Minn. 1969
of Taxation, 217 Minn. 528 , 14 N. W. (2d) 923 , 156 A. L. R. 1294.
Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine County 140 N.W.2d 336 Minn. 1966
Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine County 140 N.W.2d 336 Minn. 1966
of Taxation, 217 Minn. 528 , 14 N. W. (2d) 923 , 156 A. L. R. 1294; Fairmont Community Hospital Assn. Inc. v. State, 221 Minn. 107 , 21 N. W. (2d) 243 .
State v. Fairview Hospital Assn. 114 N.W.2d 568 Minn. 1962
State v. Fairview Hospital Assn. 114 N.W.2d 568 Minn. 1962
of Taxation, 217 Minn. 528 , 14 N. W. (2d) 923 ; State v. H. Longstreet Taylor Foundation, 198 Minn. 263 , ; State v. Browning, 192 Minn. 25 , .
Oliver Iron Mining Co. v. Commissioner of Taxation 76 N.W.2d 107 Minn. 1956
Oliver Iron Mining Co. v. Commissioner of Taxation 76 N.W.2d 107 Minn. 1956
of Taxation, 217 Minn. 528, 532 , 14 N. W. (2d) 923, 925 , this court said: “All questions of law and fact are to be viewed by us in the light of the rule that a decision of the board of tax appeals will not be disturbed if it has any reasonable basis in law.” In Stronge & Lightner Co. v. Commr.
State v. P. K. M. Electric Co-operative, Inc. 65 N.W.2d 871 Minn. 1954
State v. P. K. M. Electric Co-operative, Inc. 65 N.W.2d 871 Minn. 1954
of Taxation, 217 Minn. 528 , 14 N. W. (2d) 923 , 156 A. L. R. 1294; State v. Second Church of Christ, Scientist, 185 Minn. 242 , ; State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536 , 22 N. W. (2d) 642 .
Stronge & Lightner Co. v. Commissioner of Taxation 36 N.W.2d 800 Minn. 1949
Stronge & Lightner Co. v. Commissioner of Taxation 36 N.W.2d 800 Minn. 1949
of Taxation, 217 Minn. 528, 532 , 14 N. W. (2d) 923 , 925: *189 “All questions of law and fact are to be viewed by us in tbe light of the rule that a decision of the board of tax appeals will not be disturbed if it has any reasonable basis in law.” It is probably true that in the reorganization of our tax department in 1939 our legislature had
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
of Taxation, 217 Minn. 528 , 14 N. W. (2d) 923 .
State v. Academy of Our Lady of Lourdes 21 N.W.2d 617 Minn. 1946
State v. Academy of Our Lady of Lourdes 21 N.W.2d 617 Minn. 1946
of Taxation, 217 Minn. 528, 535 , 14 N. W. (2d) 923, 926 , also recently decided by this court.
Fairmont Community Hospital Assn. Inc. v. State 21 N.W.2d 243 Minn. 1945
Fairmont Community Hospital Assn. Inc. v. State 21 N.W.2d 243 Minn. 1945
of Taxation, 217 Minn. 528, 535 , 14 N. W. (2d) 923 , 926: * qqie 0f exemption carries with it, as an incident, a reasonable opportunity by an institution entitled to tax exemption of its property, in execution of an intention so to do, to adapt and fit property acquired by it for the use upon which the right of *117 exemption rests.
State v. Ritschel 20 N.W.2d 673 Minn. 1945
State v. Ritschel 20 N.W.2d 673 Minn. 1945
of Taxation, 217 Minn. 528 , 14 N. W. (2d) 923 , 156 A. L. R. 1294; State v. Willmar Hospital, Inc. 212 Minn. 38 , 2 N. W. (2d) 564 ; Ramsey County v. Macalester College, 51 Minn. 437 , , 18 L. R. A. 278.
In Re Petition of S. R. A. Inc. 18 N.W.2d 442 Minn. 1945
In Re Petition of S. R. A. Inc. 18 N.W.2d 442 Minn. 1945
of Taxation, 217 Minn. 528 , 14 N. W. (2d) 923 ; Town of Wolf River v. Wisconsin Michigan Power Co. 217 Wis.