Cited by

Opinions in Minnesota that cite State v. Board of Foreign Missions of Augustana Synod, 22 N.W.2d 642.

25 citing documents.

Alliance Housing Incorporated v. County of Hennepin, Relator Minn. 2024
Alliance Housing Incorporated v. County of Hennepin, Relator Minn. 2024
of Foreign Missions of Augustana Synod, (residence of a staff member incidental to coordination of missionary activities).
Anderson v. State 435 N.W.2d 74 Minn. Ct. App. 1989
Anderson v. State 435 N.W.2d 74 Minn. Ct. App. 1989
See Hassler v. Engberg, 233 Minn. 487 , State v. City of Hudson, 231 Minn. 127 , and Petition of Board of Foreign Missions of Augustana Synod, 221 Minn. 536
Victory Lutheran Church v. County of Hennepin 373 N.W.2d 279 Minn. 1985
Victory Lutheran Church v. County of Hennepin 373 N.W.2d 279 Minn. 1985
State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536, 541
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
There is no Minnesota case law or legislation defining the word “church.” The only Minnesota case which even remotely indicates what sort of factors make up a “church” for tax exemption purposes is State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536
Community Hospital Linen Services, Inc. v. Commissioner of Taxation 245 N.W.2d 190 Minn. 1976
Community Hospital Linen Services, Inc. v. Commissioner of Taxation 245 N.W.2d 190 Minn. 1976
In State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536 , this court specifically rejected the notion that holding property in the name of a subordinate corporation should deprive a tax-exempt organization of the tax exemption for that property.
Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536 , 22 N. W. (2d) 642 [1946].
State v. North Star Research & Development Institute 200 N.W.2d 410 Minn. 1972
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 case of State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536 , 2 the “church property” exemption was held to include the house provided for a church official who was head of the foreign missions, even though the house was not located in proximity to any actual church building.
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
State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536 , 22 N. W. (2d) 642 .
Concordia College Corporation v. State 120 N.W.2d 601 Minn. 1963
Concordia College Corporation v. State 120 N.W.2d 601 Minn. 1963
In State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536 , 22 N. W. (2d) 642 , a residence furnished to an executive director of a general church organization was held exempt although located about 5 miles from the corporation’s principal place of business.
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
In State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536, 542 , 22 N. W. (2d) 642, 645 , this court said: Although it is a general rule that constitutional provisions exempting property from taxation are to be strictly construed, such provisions, though not subject to extension by construction or implication, are to be given a reasonable, natural, and practical interpretati
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
18 State v. Ritschel, 220 Minn. 578 , 20 N. W. (2d) 673 , 168 A. L. R. 274; State v. Board of Foreign Missions of Augustana Synod, 221 Minn. 536 , 22 N. W. (2d) 642 .
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 .