Cited by

Opinions in Minnesota that cite In Re Taxes for 1961 on Real Estate Owned by Cold Spring Granite Co., 136 N.W.2d 782.

45 citing documents.

State of Minnesota, Respondent, vs. Eloisa Rubi Plancarte, Appellant Minn. 2025
State of Minnesota, Respondent, vs. Eloisa Rubi Plancarte, Appellant Minn. 2025
If a statute “is reasonably susceptible [to] two different constructions, one of which would render it constitutional and the other unconstitutional, we must adopt the one making it constitutional.”
Council of Independent Tobacco Manufacturers of America v. State 713 N.W.2d 300 Minn. 2006
Council of Independent Tobacco Manufacturers of America v. State 713 N.W.2d 300 Minn. 2006
We have stated we will not disturb a tax classification unless the classification is “clearly arbitrary and has no reasonable basis.” In re Cold Spring Granite Co., 271 Minn. 460, 466 , 136 .N.W.2d 782, 787 (1965).
Kline v. Berg Drywall, Inc. 685 N.W.2d 12 Minn. 2004
Kline v. Berg Drywall, Inc. 685 N.W.2d 12 Minn. 2004
In re Cold Spring Granite Co., 271 Minn. 460, 467 , (stating, “If the act is reasonably susceptible of two different constructions, one of which would render it constitutional and the other unconstitutional, we must adopt the one making it constitutional.”).
State v. Harris 667 N.W.2d 911 Minn. 2003
State v. Harris 667 N.W.2d 911 Minn. 2003
See In re Cold Spring Granite Co., 271 Minn. 460, 467
Programmed Land, Inc. v. O'CONNOR 633 N.W.2d 517 Minn. 2001
Programmed Land, Inc. v. O'CONNOR 633 N.W.2d 517 Minn. 2001
In re Cold Spring Granite Co., 271 Minn. 460, 467
Programmed Land, Inc. v. O'CONNOR 602 N.W.2d 895 Minn. Ct. App. 1999
Programmed Land, Inc. v. O'CONNOR 602 N.W.2d 895 Minn. Ct. App. 1999
See In re Cold Spring Granite Co., 271 Minn. 460, 466 , (stating propriety of classification for purpose of legislation is primarily for legislature); Montgomery Ward, 216 Minn. at 310-11 , d at 627 (stating classification of subject matter is permissible only if there is reasonable ground for making distinction).
Nelson's Office Supply Stores, Inc. v. Commissioner 508 N.W.2d 776 Minn. 1993
Nelson's Office Supply Stores, Inc. v. Commissioner 508 N.W.2d 776 Minn. 1993
See In re Cold Spring Granite Co., 271 Minn. 460, 469
Investment Co. Institute v. Hatch 477 N.W.2d 747 Minn. Ct. App. 1991
Investment Co. Institute v. Hatch 477 N.W.2d 747 Minn. Ct. App. 1991
See In re Taxes on Property of Cold Spring Granite Co., 271 Minn. 460, 466 , (court will not disturb legislative determination “unless the classification is clearly arbitrary and has no reasonable basis”).
Bouza v. Gallagher 416 N.W.2d 126 Minn. Ct. App. 1987
Little Earth of United Tribes, Inc. v. County of Hennepin 384 N.W.2d 435 Minn. 1986
Little Earth of United Tribes, Inc. v. County of Hennepin 384 N.W.2d 435 Minn. 1986
563 (1955); In re Cold Spring Granite Co., 271 Minn. 460, 466
Erie Mining Co. v. Commissioner of Revenue 343 N.W.2d 261 Minn. 1984
Erie Mining Co. v. Commissioner of Revenue 343 N.W.2d 261 Minn. 1984
at 917 , quoting In re Taxes on Property of Cold Spring Granite Co., 271 Minn. 460, 466 , (emphasis added in McCannel).
Rio Vista Non-Profit Housing Corp. v. County of Ramsey 335 N.W.2d 242 Minn. 1983
Rio Vista Non-Profit Housing Corp. v. County of Ramsey 335 N.W.2d 242 Minn. 1983
” In re Taxes on Property of Cold Spring Granite Co., 271 Minn. 460, 466 , d at 721 (emphasis supplied).
Hegenes v. State 328 N.W.2d 719 Minn. 1983
Hegenes v. State 328 N.W.2d 719 Minn. 1983
This court will not disturb the legislative determination unless the classification is clearly arbitrary and has no reasonable basis.” (Quoting In re Taxes on Property of Cold Spring Granite Co., 271 Minn. 460, 466 , and Elwell v. Hennepin County, 301 Minn. 63, 74 , )
State on Behalf of Forslund v. Bronson 305 N.W.2d 748 Minn. 1981
State on Behalf of Forslund v. Bronson 305 N.W.2d 748 Minn. 1981
In re Cold Spring Granite Co., 271 Minn. 460, 467
McCannel v. County of Hennepin 301 N.W.2d 910 Minn. 1980
McCannel v. County of Hennepin 301 N.W.2d 910 Minn. 1980
The uniformity clause of the Minnesota Constitution is not more restrictive than the equal protection clause of the Fourteenth Amendment of the Federal Constitution.” 301 Minn, at 74, d at 546 , quoting In re Taxes on Property of Cold Spring Granite Co., 271 Minn. 460, 466 , (emphasis added in Elwell).
Lifteau v. Metropolitan Sports Facilities Commission 270 N.W.2d 749 Minn. 1978
Lifteau v. Metropolitan Sports Facilities Commission 270 N.W.2d 749 Minn. 1978
See, e. g., In re Cold Spring Granite Co., 271 Minn. 460 , Hassler v. Engberg, 233 Minn. 487
Schumann v. Commissioner of Taxation 253 N.W.2d 130 Minn. 1977
Schumann v. Commissioner of Taxation 253 N.W.2d 130 Minn. 1977
Elwell v. County of Hennepin, 301 Minn. 63 , In re Taxes on Property of Cold Spring Granite Co. 1271 Minn. 460
Robbinsdale Education Ass'n v. Robbinsdale Federation of Teachers Local 872 239 N.W.2d 437 Minn. 1976
Robbinsdale Education Ass'n v. Robbinsdale Federation of Teachers Local 872 239 N.W.2d 437 Minn. 1976
a statute is challenged, the language of the entire act must be taken into consideration, and “[i]f the act is reasonably susceptible of two different constructions, one of which will render it constitutional and the other unconstitutional, the former construction must be adopted.” State v. Suess, 236 Minn. 174, 181 , In re Taxes on Property of Cold Spring Granite Co. 271 Minn. 460
Federal Distillers, Inc. v. State 229 N.W.2d 144 Minn. 1975
Federal Distillers, Inc. v. State 229 N.W.2d 144 Minn. 1975
See, also, In re Taxes on Property of Cold Spring Granite Co. 271 Minn. 460
Bodin v. City of St. Paul 227 N.W.2d 794 Minn. 1975
Bodin v. City of St. Paul 227 N.W.2d 794 Minn. 1975
7 Minneapolis Federation of Teachers v. Obermeyer, supra; In re Taxes on Property of Cold Spring Granite Co. 271 Minn. 460 , Anderson v. City of St.
Village of Burnsville v. Onischuk 222 N.W.2d 523 Minn. 1974
Village of Burnsville v. Onischuk 222 N.W.2d 523 Minn. 1974
Reed v. Bjornson, 191 Minn. 254, 261 , Apartment Operators Assn. v. City of Minneapolis, 191 Minn. 365, 366 , In re Taxes on Property of Cold Spring Granite Co. 271 Minn. 460, 466
Elwell v. County of Hennepin 221 N.W.2d 538 Minn. 1974
Followed Elwell v. County of Hennepin 221 N.W.2d 538 Minn. 1974
A statute which establishes a valid class is not unconstitutional in Minnesota because our constitution only requires that taxes be “uniform upon the same class of subjects.” The approach which we follow in assessing the propriety of legislative tax classifications was outlined in In re Taxes on Property of Cold Spring Granite Co. 271 Minn. 460, 466
Minneapolis Federation of Teachers, Local 59 v. Obermeyer 147 N.W.2d 358 Minn. 1966
Minneapolis Federation of Teachers, Local 59 v. Obermeyer 147 N.W.2d 358 Minn. 1966
In re Taxes on Property of Cold Spring Granite Co. 271 Minn. 460 , 136 N. W. (2d) 782 ; Williams v. Rolfe, supra.