Cited by
Opinions in Minnesota that cite Dulton Realty, Inc. v. State, 132 N.W.2d 394.
- Odunlade v. City of Minneapolis 823 N.W.2d 638 Minn. 2012
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Odunlade v. City of Minneapolis
823 N.W.2d 638
Minn. 2012
at 385-86, d at 761 (“The trial court correctly found that the statutory proceedings under Minn. [Stat. § ] 278.01 are the exclusive *646 remedy of the taxpayer.”); see also Dulton Realty, Inc. v. State, 270 Minn. 1, 21 , (discussing that taxpayers properly challenged Duluth’s overall assessment scheme through chapter 278 petitions).
- Harris v. County of Hennepin 679 N.W.2d 728 Minn. 2004
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Harris v. County of Hennepin
679 N.W.2d 728
Minn. 2004
See Ploetz v. County of Hennepin, 301 Minn. 410, 413-14 , -64 (1974); Dutton Realty, Inc. v. State, 270 Minn. 1, 15
- Equitable Life Assurance Society of the United States v. County of Ramsey 530 N.W.2d 544 Minn. 1995
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Equitable Life Assurance Society of the United States v. County of Ramsey
530 N.W.2d 544
Minn. 1995
This court has defined market value as “the price for which property would sell upon the market at private sale.” State v. Fridley Recreation & Service Co., 288 Minn. 218, 220 , Dutton Realty, Inc. v. State, 270 Minn. 1 , 3 n. 2, , 397 n. 2 (1964).
- Minnegasco, Inc. v. County of Carver 447 N.W.2d 878 Minn. 1989
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Minnegasco, Inc. v. County of Carver
447 N.W.2d 878
Minn. 1989
Dulton Realty, Inc. v. State, 270 Minn. 1, 16
- Kuiters v. County of Freeborn 430 N.W.2d 461 Minn. 1988
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Kuiters v. County of Freeborn
430 N.W.2d 461
Minn. 1988
In Dulton Realty Inc. v. State, 270 Minn. 1 , we addressed non-uniform assessment practices by assessors in various counties, who, at the time of Dulton, assessed properties for tax purposes at varying fractions of the properties’ true market value.
- Short v. County of Hennepin 353 N.W.2d 525 Minn. 1984
- In Re Objection to Real Property Taxes 353 N.W.2d 525 Minn. 1984
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In Re Objection to Real Property Taxes
353 N.W.2d 525
Minn. 1984
In re McCannel (to average ratio for other properties in same class in taxing district); In re Dulton Realty, Inc. v. State, 270 Minn. 1 , (to level of most favored individual or group).
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Short v. County of Hennepin
353 N.W.2d 525
Minn. 1984
In re McCannel (to average ratio for other properties in same class in taxing district); In re Dulton Realty, Inc. v. State, 270 Minn. 1 , (to level of most favored individual or group).
- Northern States Power Co. v. Williams 343 N.W.2d 627 Minn. 1984
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Northern States Power Co. v. Williams
343 N.W.2d 627
Minn. 1984
Dulton Realty, Inc. v. State, *633 270 Minn. 1
- Anacker v. County of Cottonwood 302 N.W.2d 342 Minn. 1981
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Anacker v. County of Cottonwood
302 N.W.2d 342
Minn. 1981
Johnson v. County of Ramsey, 290 Minn. 307 , In re Petition of Dulton Realty, Inc. v. State, 270 Minn. 1, 20
- McCannel v. County of Hennepin 301 N.W.2d 910 Minn. 1980
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McCannel v. County of Hennepin
301 N.W.2d 910
Minn. 1980
7 Dulton Realty, Inc. v. State, 270 *922 Minn. 1, and In re Petition of Hamm v. State, supra, two earlier decisions by this court which support the use of the lowest percentage of assessed value to market value as the measure of relief, can be distinguished factually from the instant case.
- United National Corp. v. County of Hennepin 299 N.W.2d 73 Minn. 1980
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United National Corp. v. County of Hennepin
299 N.W.2d 73
Minn. 1980
See Ploetz v. County of Hennepin, 301 Minn. 410 , Bethke v. County of Brown, 301 Minn. 380 , Johnson v. County of Ramsey, 290 Minn. 307 , Dulton Realty, Inc. v. State, 270 Minn. 1 , Renneke v. County of Brown, 255 Minn. 244
- Contos v. Herbst 278 N.W.2d 732 Minn. 1979
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Contos v. Herbst
278 N.W.2d 732
Minn. 1979
See In re Petition of Dulton Realty, Inc. v. State, 270 Minn. 1, 15
- Bethke v. County of Brown 223 N.W.2d 757 Minn. 1974
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Bethke v. County of Brown
223 N.W.2d 757
Minn. 1974
In re Petition of Dulton Realty, Inc. v. State, 270 Minn. 1
- Independent School District No. 99 v. Commissioner of Taxation 211 N.W.2d 886 Minn. 1973
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Independent School District No. 99 v. Commissioner of Taxation
211 N.W.2d 886
Minn. 1973
5 See, In re Petition of Dulton Realty, Inc. v. State, 270 Minn. 1
- State v. North Star Research & Development Institute 200 N.W.2d 410 Minn. 1972
- Johnson v. County of Ramsey 187 N.W.2d 675 Minn. 1971
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Johnson v. County of Ramsey
187 N.W.2d 675
Minn. 1971
While it does not appear in the record in this case, we had occasion in In re Petition of Dutton Realty, Inc. v. State, 270 Minn. 1 , 132 N. W. (2d) 394 , to review the development of the system evolved over the years for assessing real property in this state.