Cited by

Opinions in Minnesota that cite Camping and Education Foundation v. State, 164 N.W.2d 369.

54 citing documents.

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
Found v. State, 282 Minn. 245, 250
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
Found, v. State, 282 Minn. 245 , 250 ).
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
v. State, 282 Minn. 245, 250 , see also Croixdale
Sprint Spectrum LP v. Commissioner of Revenue 676 N.W.2d 656 Minn. 2004
Sprint Spectrum LP v. Commissioner of Revenue 676 N.W.2d 656 Minn. 2004
Found, v. State, 282 Minn. 245, 250
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
v. State, 282 Minn. 245, 250
Weigel v. Commissioner of Revenue 566 N.W.2d 79 Minn. 1997
Weigel v. Commissioner of Revenue 566 N.W.2d 79 Minn. 1997
Worthington Dormitory, (citing Camping and Education Foundation v. State, 282 Minn. 245, 250 , ).
Metropolitan Sports Facilities Commission v. County of Hennepin 561 N.W.2d 513 Minn. 1997
State v. American Fundamentalist Church 530 N.W.2d 200 Minn. 1995
In Re Collection of Delinquent Real Prop. Taxes 530 N.W.2d 200 Minn. 1995
State v. American Fundamentalist Church 530 N.W.2d 200 Minn. 1995
v. State, 282 Minn. 245, 248
In Re Collection of Delinquent Real Prop. Taxes 530 N.W.2d 200 Minn. 1995
v. State, 282 Minn. 245, 248
Park Towers Ltd. Partnership v. County of Hennepin 498 N.W.2d 450 Minn. 1993
Park Towers Ltd. Partnership v. County of Hennepin 498 N.W.2d 450 Minn. 1993
v. State, 282 Minn. 245, 250
TCF Bank Savings FSB v. Commissioner of Revenue 486 N.W.2d 756 Minn. 1992
TCF Bank Savings FSB v. Commissioner of Revenue 486 N.W.2d 756 Minn. 1992
v. State, 282 Minn. 245, 250
United Power Ass'n v. Commissioner of Revenue 483 N.W.2d 74 Minn. 1992
United Power Ass'n v. Commissioner of Revenue 483 N.W.2d 74 Minn. 1992
v. State, 282 Minn. 245, 250
Chateau Community Housing Ass'n v. County of Hennepin 452 N.W.2d 240 Minn. 1990
Chateau Community Housing Ass'n v. County of Hennepin 452 N.W.2d 240 Minn. 1990
v. State, 282 Minn. 245, 250
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
See Camping & Education Foundation v. State, 282 Minn. 245, 250
Busch v. County of Hennepin 380 N.W.2d 813 Minn. 1986
Busch v. County of Hennepin 380 N.W.2d 813 Minn. 1986
See, -13 (Minn.1981) (citing Camping & Education Foundation v. State, 282 Minn. 245 , ).
City of Springfield v. Commissioner of Revenue 380 N.W.2d 802 Minn. 1986
City of Springfield v. Commissioner of Revenue 380 N.W.2d 802 Minn. 1986
In Camping & Education Foundation v. State, 282 Minn. 245, 250 , we stated that courts are to construe the provisions exempting property from taxation strictly, recognizing the presumption that all property is taxable.
Share v. Commissioner of Revenue 363 N.W.2d 47 Minn. 1985
Share v. Commissioner of Revenue 363 N.W.2d 47 Minn. 1985
Found v. State, 282 Minn. 245
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
As stated in Camping & Educational Foundation v. State, 282 Minn. 245 , : One of the rules that is well established is that taxation is the rule and exemption is an exception in derogation of equal rights.
Worthington Dormitory, Inc. v. Commissioner 292 N.W.2d 276 Minn. 1980
Worthington Dormitory, Inc. v. Commissioner 292 N.W.2d 276 Minn. 1980
Mayo Foundation v. Commissioner of Revenue, 306 Minn. 25 , Camping and Education Foundation v. State, 282 Minn. 245
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 Camping & Education Foundation v. State, 282 Minn. 245 , this court denied tax-exempt status to a camp which was supported mainly through tuition, characterizing the camp as a “commercial activity.” In Madonna Towers v. Commr.
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
of Taxation, 295 Minn. 445 , Camping and Education Foundation v. State, 282 Minn. 245
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
Mayo Foundation v. Commissioner of Revenue 236 N.W.2d 767 Minn. 1975
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 Scholars Foundation, 278 Minn. 74 , 153 N. W. *36 2d 148 [1967]) ; (5) it must be operated so as to lessen the burdens of government (for which he cites Camping & Education Foundation v. State, 282 Minn. 245 , [1969]); (6) it must be organized and operated so that its charitable aids reach an indefinite number
North Star Research Institute v. County of Hennepin 236 N.W.2d 754 Minn. 1975
Minnesota cases involving issues similar to the present one are: State v. Evans Scholars Foundation, 278 Minn. 74 , 153 * In re Junior Achievement of Greater Minneapolis, Inc. 271 Minn. 385 , Camping & Education Foundation v. State, 282 Minn. 245 , Madonna Towers v. Commr.
State v. Tysdal 228 N.W.2d 230 Minn. 1975
State v. Tysdal 228 N.W.2d 230 Minn. 1975
of Taxation, 295 Minn. 445 , Camping & Education Foundation v. State, 282 Minn. 245
County of Hennepin v. Honeywell, Inc. 210 N.W.2d 38 Minn. 1973
County of Hennepin v. Honeywell, Inc. 210 N.W.2d 38 Minn. 1973
The presumption is against exemption and “the burden of proof is on the one seeking the exemption to establish that he is entitled to [it].” Camping and Education Foundation v. State, 282 Minn. 245, 250 , Ramaley v. City of St.
Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973