Cited by

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

54 citing documents.

Abex Corporation v. Commissioner of Taxation 207 N.W.2d 37 Minn. 1973
Paul, 226 Minn. 406, 412 , we said: “* * * Exemptions from taxation will not be presumed, but must be established by clear and express language, and all presumptions are against an exemption.” Camping and Education Foundation v. State, 282 Minn. 245, 250 , stated: “There are certain general rules which have been long estab *452 lished relating to statutes and constitutional provisions providing for exemption from taxes.
State v. North Star Research & Development Institute 200 N.W.2d 410 Minn. 1972
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
In the latest case, Camping and Education Foundation v. State, 282 Minn. 245 , 164 N. W. (2d) 369 , we held that a nonprofit organization which operated a summer camp and made charges to those who attended, although some were admitted free on a scholarship basis, was not entitled to exemption from real estate taxes.