Cited by

Opinions in Minnesota that cite Christian Business Men's Committee of Minneapolis, Inc. v. State, 38 N.W.2d 803.

49 citing documents.

Alliance Housing Incorporated v. County of Hennepin, Relator Minn. 2024
Alliance Housing Incorporated v. County of Hennepin, Relator Minn. 2024
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 Minneapolis v. State, 228 Minn. 549, 554
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
Men’s Comm, of Minneapolis, Inc. v. State, 228 Minn. 549, 555
HealthEast v. County of Ramsey 749 N.W.2d 15 Minn. 2008
HealthEast v. County of Ramsey 749 N.W.2d 15 Minn. 2008
of Minneapolis, Inc. v. State, 228 Minn. 549, 554 , (emphasis in original).
Afton Historical Society Press v. County of Washington 742 N.W.2d 434 Minn. 2007
Afton Historical Society Press v. County of Washington 742 N.W.2d 434 Minn. 2007
Nevertheless, as we observed in Christian Business Men’s Committee of Minneapolis v. State, 228 Minn. 549, 559 , : 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 interpretation in the light
Croixdale, Inc. v. County of Washington 726 N.W.2d 483 Minn. 2007
Skyline Preservation Foundation v. County of Polk 621 N.W.2d 727 Minn. 2001
Skyline Preservation Foundation v. County of Polk 621 N.W.2d 727 Minn. 2001
of Minneapolis, Inc. v. State, 228 Minn. 549, 560-61 , (holding use' of property for a youth center is a purely public charitable use and a “contribution to the public good”).
Abbott-Northwestern Hospital, Inc. v. County of Hennepin 389 N.W.2d 916 Minn. 1986
Abbott-Northwestern Hospital, Inc. v. County of Hennepin 389 N.W.2d 916 Minn. 1986
See State v. United Church Homes, Inc., 292 Minn. 323, 330 , -15 (1972), Christian Business Men’s Committee v. State, 228 Minn. 549, 554 , -09 (1949).
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
See, In re Petition of Junior Achievement of Greater Minneapolis, Inc. v. State, 271 Minn. 385 , ; Christian Business Men’s Committee v. State, 228 Minn. 549 , ; American Ry.
Grava v. County of Pine 268 N.W.2d 723 Minn. 1978
Grava v. County of Pine 268 N.W.2d 723 Minn. 1978
552 (1949); Christian Business Men’s Committee v. State, 228 Minn. 549 , In re Petition of S.R.A., Inc., 213 Minn. 487 , affirmed, S.R.A., Inc. v. Minnesota, 327 U.S. 558 , 66 S.Ct.
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 Christian Business Men’s Committee v. State, 228 Minn. 549 , we noted that while exemption provisions are to be strictly construed and are not to be extended by construction or implication, they are also— «* * * to be given a reasonable, natural, and practical interpretation in the light of modern conditions in order to effectuate the purpose for which
North Star Research Institute v. County of Hennepin 236 N.W.2d 754 Minn. 1975
North Star Research Institute v. County of Hennepin 236 N.W.2d 754 Minn. 1975
Christian Business Men’s Committee of Minneapolis v. State, 228 Minn. 549
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
See, In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385 , 135 N. W. (2d) 881 [1965] ; Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 [1949] ; American Ry.
State v. Grandview Park Cemetery 205 N.W.2d 329 Minn. 1973
State v. Grandview Park Cemetery 205 N.W.2d 329 Minn. 1973
See, Christian Business Men’s Committee v. State, 228 Minn. 549
Transport Leasing Corporation v. State 199 N.W.2d 817 Minn. 1972
Transport Leasing Corporation v. State 199 N.W.2d 817 Minn. 1972
4 The reliance of the state upon such cases as State v. Ritschel, 220 Minn. 578 , and Christian Business Men’s Committee v. State, 228 Minn. 549 , is, we think, misplaced.
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 Christian Business Men’s Committee of Minneapolis, Inc. v. State, 228 Minn. 549, 554 , 4 we said: “In order for any institution to qualify for tax exemption under Minn. 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 th
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
1 See, State v. Willmar Hospital, Inc. 212 Minn. 38 , 2 N. W. (2d) 564 ; Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 .
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, In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385 , 135 N. W. (2d) 881 ; Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 ; American Ry.
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
Thus, in Christian Business Men’s Committee of Minneapolis, Inc. v. State, 228 Minn. 549, 555 , 38 N. W. (2d) 803, 809 , the words “purely public charity” were referred to as follows: “* * * The word ‘purely’ means ‘wholly,’ ‘solely,’ and ‘exclusively’ in such exemption provisions and qualifies the use that may be made of the institution’s property.
Junior Achievement of Greater Minneapolis, Inc. v. State 135 N.W.2d 881 Minn. 1965
Junior Achievement of Greater Minneapolis, Inc. v. State 135 N.W.2d 881 Minn. 1965
In Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 , we considered a case in which the plaintiff organization was a nonprofit corporation organized to promote the study of the Bible and spread the Christian gospel by radio, evangelistic services, and prayer meetings.
Concordia College Corporation v. State 120 N.W.2d 601 Minn. 1963
Concordia College Corporation v. State 120 N.W.2d 601 Minn. 1963
Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 ; State v. Union Congregational Church, 173 Minn. 40 , ; Trustees of Pillsbury Academy v. State, 204 Minn. 365 , .
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 , .
State v. Northwestern Preparatory School 83 N.W.2d 242 Minn. 1957
State v. Northwestern Preparatory School 83 N.W.2d 242 Minn. 1957
Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 ; State v. Bishop Seabury Mission, 90 Minn. 92 , ; St.
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
& Loan Assn. 45 Minn. 154 , , 10 L. R. A. 752; Christian Business Men’s Committee v. State, 228 Minn. 549 , 38 N. W. (2d) 803 ; Ramaley v. City of St.
State v. Lahiff 45 N.W.2d 807 Minn. 1951