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Opinions in Minnesota that cite Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine County, 140 N.W.2d 336.

29 citing documents.

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
Referring to Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197
Under the Rainbow Child Care Center, Inc. v. County of Goodhue 741 N.W.2d 880 Minn. 2007
Under the Rainbow Child Care Center, Inc. v. County of Goodhue 741 N.W.2d 880 Minn. 2007
See Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197 , discussed below.
Croixdale, Inc. v. County of Washington 726 N.W.2d 483 Minn. 2007
Care Institute, Inc.-Roseville v. County of Ramsey 612 N.W.2d 443 Minn. 2000
Care Institute, Inc.-Roseville v. County of Ramsey 612 N.W.2d 443 Minn. 2000
See Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197, 201 , (noting that purely public charity received $66 in donations).
Care Institute, Inc.-Maplewood v. County of Ramsey 576 N.W.2d 734 Minn. 1998
Care Institute, Inc.-Maplewood v. County of Ramsey 576 N.W.2d 734 Minn. 1998
County, 273 Minn. 197 , and Inter-Faith Soc.
Chisago Health Services v. Commissioner of Revenue 462 N.W.2d 386 Minn. 1990
Chisago Health Services v. Commissioner of Revenue 462 N.W.2d 386 Minn. 1990
(federal construction loan and rent subsidies, to which “the very existence of Rio Vista can be attributed”); In re Claim of Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197 , (care for nursing home patients paid by county welfare or veteran benefits).
American Ass'n of Cereal Chemists v. County of Dakota 454 N.W.2d 912 Minn. 1990
American Ass'n of Cereal Chemists v. County of Dakota 454 N.W.2d 912 Minn. 1990
See, , 51 n. 3 (Minn.1985); Mayo, 306 Minn. at 37 , d at 773-74 (acknowledging that increase in net worth does not necessarily deprive entity of tax exempt status as purely public charity when profit has not been motive); Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197, 203-04 , -41 (1966) (granting real estate tax exemption status to nursing home in spite of operation at profit).
Share v. Commissioner of Revenue 363 N.W.2d 47 Minn. 1985
Share v. Commissioner of Revenue 363 N.W.2d 47 Minn. 1985
Even in Assembly Homes, Inc. v. County of Yellow Medicine, 273 Minn. 197 , where voluntary contributions were only $66 one year and $5,448.53 in the next, a large portion of group homes’ support came not from user fees, but from the government through payments by county welfare boards and the Veterans Administration.
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
Mayo Foundation v. Commissioner of Revenue, 306 Minn. 25 , Assembly Homes v. Yellow Medicine County, 273 Minn. 197
Worthington Dormitory, Inc. v. Commissioner 292 N.W.2d 276 Minn. 1980
Worthington Dormitory, Inc. v. Commissioner 292 N.W.2d 276 Minn. 1980
In re Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197
Rio Vista Non-Profit Housing Corp. v. County of Ramsey 277 N.W.2d 187 Minn. 1979
Rio Vista Non-Profit Housing Corp. v. County of Ramsey 277 N.W.2d 187 Minn. 1979
In In re Claim of Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197 , this court held that a nursing home was a tax-exempt charity even though the residents’ care was paid by the county welfare boards and the Veterans Administration, as well as by private contributions.
North Star Research Institute v. County of Hennepin 236 N.W.2d 754 Minn. 1975
Mayo Foundation v. Commissioner of Revenue 236 N.W.2d 767 Minn. 1975
North Star Research Institute v. County of Hennepin 236 N.W.2d 754 Minn. 1975
In re Claim of Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197
Mayo Foundation v. Commissioner of Revenue 236 N.W.2d 767 Minn. 1975
27 Minn. 460 , [1881]); (2) it must be conducted without a view to profit (for which he cites State v. Bishop Seabury Mission, 90 Minn. 92 , [1903]); (3) it must be supported and maintained in part by benevolent contributions (for which he cities In re Junior Achievement of Greater Minneapolis; Inc. supra, and In re Claim of Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197 , [1966]); (4) it must be open to the public generally without restriction (for which he cites State v. Evans S
State v. North Star Research & Development Institute 200 N.W.2d 410 Minn. 1972
State v. North Star Research & Development Institute 200 N.W.2d 410 Minn. 1972
See, also, In re Validity of Claim of Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197 , State ex rel.
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
The same result was reached in the case of In re Claim of Assembly Homes, Inc. v. Yellow Medicine County, 273 Minn. 197 , *116 140 N. W. (2d) 336 , where we reversed the district court’s denial of exemption to a nursing home.

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