Cited by

Opinions in Minnesota that cite Schleiff v. County of Freeborn, 43 N.W.2d 265.

44 citing documents.

Inland Edinburgh Festival, LLC, Minn. 2020
of Freeborn, –69 (Minn. 1950) (stating that sale of property shortly before assessment was an “important element to be considered”) .
Timothy Boldt, Appellant, Minn. Ct. App. 2017
See Commodore, d at 248; see also Schleiff v. County of Freeborn, 231 Minn. 389, 396-97, - 70 (1950) (explaining that, under Minn. Stat. § 272.03 (19 48), an expert “correctly defined market value as the value the property would sell for on that date in a sale from one not required to sell to one not required to buy” and that a different expert’s opinion defining market value
Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, … 886 N.W.2d 786 Minn. 2016
Minnesota Energy Resources Corporation, Relator v. Commissioner of Revenue, Commissioner of Revenue, Relator v. Minnesota Energy Resources Corporation, … 886 N.W.2d 786 Minn. 2016
of Freeborn, 231 Minn. 389, 394-95, -69 (1950).
Federated Retail Holdings, Inc. v. County of Ramsey 820 N.W.2d 553 Minn. 2012
Federated Retail Holdings, Inc. v. County of Ramsey 820 N.W.2d 553 Minn. 2012
of Freeborn, 231 Minn. 389, 394 , (explaining requirements of predecessor to Minn.Stat.
Southern Minnesota Beet Sugar Coop v. County of Renville 737 N.W.2d 545 Minn. 2007
Southern Minnesota Beet Sugar Coop v. County of Renville 737 N.W.2d 545 Minn. 2007
E.g., Schleiff v. County of Freeborn, 231 Minn. 389, 395-96
TMG Life Insurance Co. v. County of Goodhue 540 N.W.2d 848 Minn. 1995
TMG Life Insurance Co. v. County of Goodhue 540 N.W.2d 848 Minn. 1995
Schleiff v. County of Freeborn, 231 Minn. 389, 395-96
DeZurik Corp. v. County of Stearns 518 N.W.2d 14 Minn. 1994
DeZurik Corp. v. County of Stearns 518 N.W.2d 14 Minn. 1994
(citing Schleiff v. County of Freeborn, 231 Minn. 389, 395 , -69 (1950)).
Westling v. County of Mille Lacs 512 N.W.2d 863 Minn. 1994
Westling v. County of Mille Lacs 512 N.W.2d 863 Minn. 1994
Schleiff v. County of Freeborn, 231 Minn. 389, 395-96 , Kalscheuer v. State, 214 Minn. 441, 444
Orchard Gardens Country Club, Inc. v. Commissioner 294 N.W.2d 701 Minn. 1980
Orchard Gardens Country Club, Inc. v. Commissioner 294 N.W.2d 701 Minn. 1980
Red Owl Stores, Inc. v. Commissioner of Taxation, 264 Minn. 1 , Schleiff v. County of Freeborn, 231 Minn. 389
Northwest Airlines, Inc. v. Commissioner of Revenue 265 N.W.2d 825 Minn. 1978
Northwest Airlines, Inc. v. Commissioner of Revenue 265 N.W.2d 825 Minn. 1978
Schleiff v. County of Freeborn, 231 Minn. 389, 394 , cf. Xerox Corp. v. County of Hennepin, 309 Minn. 239, 243
Real Estate Taxes of Northerly Centre Corp. v. County of Ramsey 248 N.W.2d 923 Minn. 1976
Real Estate Taxes of Northerly Centre Corp. v. County of Ramsey 248 N.W.2d 923 Minn. 1976
In Schleiff v. County of Freeborn, 231 Minn. 389, 394 , this court stated: “It is clear from the foregoing that the duty rests upon the assessor to determine the sale or market value of the property to be assessed, and that in determining what such market or sale value is, the duty rests upon him to take into consideration every element a
Xerox Corp. v. County of Hennepin 244 N.W.2d 135 Minn. 1976
Xerox Corp. v. County of Hennepin 244 N.W.2d 135 Minn. 1976
of Taxation, 264 Minn. 1 , Schleiff v. County of Freeborn, 231 Minn. 389
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
Schleiff v. County of Freeborn, 231 Minn. 389
Real Estate Tax Assessments of Real Property of Silver Lake Apartments, Inc. v. County of Olmsted 204 N.W.2d 415 Minn. 1973
Real Estate Tax Assessments of Real Property of Silver Lake Apartments, Inc. v. County of Olmsted 204 N.W.2d 415 Minn. 1973
Schleiff v. County of Freeborn, 231 Minn. 389
Village of Burnsville v. Commissioner of Taxation 202 N.W.2d 653 Minn. 1972
Village of Burnsville v. Commissioner of Taxation 202 N.W.2d 653 Minn. 1972
273.12, “to consider and give due weight to every element and factor affecting the market value thereof.” This intrinsic value, they contend, is a factor mandated by Schleiff v. County of Freeborn, 231 Minn. 389, 394
Crossroads Center (Rochester), Inc. v. Commissioner of Taxation 176 N.W.2d 530 Minn. 1970
Crossroads Center (Rochester), Inc. v. Commissioner of Taxation 176 N.W.2d 530 Minn. 1970
Schleiff v. County of Freeborn, 231 Minn. 389 , 43 N. W. (2d) 265 ; Alstores Realty, Inc. v. State, supra; In re Taxes for 1968 of Nelson v. County of Meeker, 285 Minn. 527 , 172 N. W. (2d) 753 .
Alstores Realty, Inc. v. State 176 N.W.2d 112 Minn. 1970
Alstores Realty, Inc. v. State 176 N.W.2d 112 Minn. 1970
The statutory standards with reference to methods of appraisal do no more than express criteria which the courts have announced in numerous decisions, including Schleiff v. County of Freeborn, 231 Minn. 389 , 43 N. W. (2d) 265 ; State v. Russell-Miller Mill.
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 .
Great Plains Supply Co. v. County of Goodhue 129 N.W.2d 335 Minn. 1964
Great Plains Supply Co. v. County of Goodhue 129 N.W.2d 335 Minn. 1964
any on July 26, 1961, for $9,000 in an arm’s length transaction between a willing buyer and seller and that the assessor and two witnesses who testified for the county, and whose opinions of value the court adopted, all acknowledged that they did not give any consideration to the purchase price, contrary to the statutes and the mandate of this court as expressed in 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
In another proceeding to obtain reduction of an assessment, Schleiff v. County of Freeborn, 231 Minn. 389, 395 , 43 N. W. (2d) 265, 269 , this court observed: “Two well-established principles must form the basis of our decision.
Wagner v. Commissioner of Taxation 104 N.W.2d 26 Minn. 1960
Wagner v. Commissioner of Taxation 104 N.W.2d 26 Minn. 1960
For other factors to be considered in determining market value, see M. S. A. 273.12; Schleiff v. County of Freeborn, 231 Minn. 389 , 43 N. W. (2d) 265 .
Alvin v. Johnson 63 N.W.2d 22 Minn. 1954
Alvin v. Johnson 63 N.W.2d 22 Minn. 1954
923, § 1990, which imposes on the assessor the duty to “actually view, when practicable, and determine the true and full value of each tract or lot of real property listed for taxation.” In determining what the value of the property to be assessed is, it is the duty of the assessor to take into consideration every proper element and factor affecting such valuation (Schleiff v. County of Freeborn, 231 Minn. 389 , 43 N. W. [2d] 265), and in determining the true and full value of real property for
Dix v. Harris Machinery Co. 60 N.W.2d 628 Minn. 1953
Dix v. Harris Machinery Co. 60 N.W.2d 628 Minn. 1953
While this court affirmed the trial court’s refusal to admit tax returns under the circumstances there present in Schleiff v. County of Freeborn, 231 Minn. 389, 399 , 43 N. W. (2d) 265, 271 , it also indicated that the matter was within the discretion of the trial court when it said: “* * * While under § 600.02 the court might justifiably have received these returns, nevertheless, in view of the fact that the original sources of information therefor were available and could