Cited by
Opinions in Minnesota that cite McCannel v. County of Hennepin, 301 N.W.2d 910.
- TMG Life Insurance Co. v. County of Goodhue 540 N.W.2d 848 Minn. 1995
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TMG Life Insurance Co. v. County of Goodhue
540 N.W.2d 848
Minn. 1995
(income approach requires estimation of “the income the property will produce or could produce in its present condition, and possibly the income that it would produce if changed”).
- 200 Levee Drive Ass'n v. County of Scott 532 N.W.2d 574 Minn. 1995
- 200 Levee Drive Ass'n v. County of Scott 532 N.W.2d 574 Minn. 1995
- 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
(holding it was not error to rely on a single-emphasis approach in appraising a special purpose building); (relying solely on cost approach not clearly erroneous in context of special purpose property).
- DeZurik Corp. v. County of Stearns 518 N.W.2d 14 Minn. 1994
- DeZurik Corp. v. County of Stearns 518 N.W.2d 14 Minn. 1994
- John Hancock Mutual Life Insurance Co. v. Commissioner of Revenue 497 N.W.2d 250 Minn. 1993
- John Hancock Mutual Life Insurance Co. v. Commissioner of Revenue 497 N.W.2d 250 Minn. 1993
- Commissioner v. Fort 479 N.W.2d 43 Minn. 1992
- Commissioner v. Fort 479 N.W.2d 43 Minn. 1992
- Investment Co. Institute v. Hatch 477 N.W.2d 747 Minn. Ct. App. 1991
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Investment Co. Institute v. Hatch
477 N.W.2d 747
Minn. Ct. App. 1991
690 , 79 L.Ed.2d 158 (1984); -18 (Minn.1980) *753 (any legitimate purpose can support tax).
- M.A. Mortenson Co. v. Minnesota Commissioner of Revenue 470 N.W.2d 126 Minn. Ct. App. 1991
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M.A. Mortenson Co. v. Minnesota Commissioner of Revenue
470 N.W.2d 126
Minn. Ct. App. 1991
In the Minnesota Supreme Court observed that the legislature framed the subject-matter jurisdiction of the tax court in very broad language: [t]he language designating the tax court as the sole, exclusive, and final authority for all issues raised in a particular case suggests that the legislature intended t
- Empire State Bank v. Lyon County 454 N.W.2d 616 Minn. 1990
- Empire State Bank v. Lyon County 454 N.W.2d 616 Minn. 1990
- In re Conservatorship of Bauer 451 N.W.2d 347 Minn. Ct. App. 1990
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In re Conservatorship of Bauer
451 N.W.2d 347
Minn. Ct. App. 1990
Elwell v. Hennepin County, 301 Minn. 63, 74 , (citations omitted), quoted in (emphasis in the original).
- 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
See Johnson v. Ramsey County, 290 Minn. 307 , Dulton Realty Inc. v. State, 270 Minn. 1 , Hamm v. State, 255 Minn. 64 , d *464 649 (1959).
- International Union of Operating Engineers v. Minneapolis Civil Service Commission 409 N.W.2d 515 Minn. Ct. App. 1987
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International Union of Operating Engineers v. Minneapolis Civil Service Commission
409 N.W.2d 515
Minn. Ct. App. 1987
Unfortunate or unworkable decisions in these areas “will eventually be rectified by the democratic process * * (quoting Vance v. Bradley, 440 U.S. 93, 97 , 99 S.Ct.
- Lund v. County of Hennepin 403 N.W.2d 617 Minn. 1987
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Lund v. County of Hennepin
403 N.W.2d 617
Minn. 1987
See, -21 (Minn.1983); , 916 n. 4 (Minn.1980).
- Acton Construction Co. v. Commissioner of Revenue 391 N.W.2d 828 Minn. 1986
- Acton Construction Co. v. Commissioner of Revenue 391 N.W.2d 828 Minn. 1986
- Quam v. State 391 N.W.2d 803 Minn. 1986
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Quam v. State
391 N.W.2d 803
Minn. 1986
In we construed a statutory grant of jurisdiction to the Tax Court.
- Little Earth of United Tribes, Inc. v. County of Hennepin 384 N.W.2d 435 Minn. 1986
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Little Earth of United Tribes, Inc. v. County of Hennepin
384 N.W.2d 435
Minn. 1986
See Rio Vista II, d at 245 ; -21 (Minn.1983); , 916 n. 4 (Minn.1980).
- Soo Line Railroad v. Commissioner of Revenue 377 N.W.2d 453 Minn. 1985
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Soo Line Railroad v. Commissioner of Revenue
377 N.W.2d 453
Minn. 1985
That the Tax Court lacks original jurisdiction over constitutional issues was initially decided by this court in -20 (Minn.1980) , 139 n. 1 (Minn.1980).
- Lamping v. County of Freeborn 374 N.W.2d 169 Minn. 1985
- Lamping v. County of Freeborn 374 N.W.2d 169 Minn. 1985
- Federal Reserve Bank of Minneapolis v. County of Hennepin 372 N.W.2d 699 Minn. 1985
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Federal Reserve Bank of Minneapolis v. County of Hennepin
372 N.W.2d 699
Minn. 1985
The state counters with the proposition that not only precedent, but res judica-ta, Federal Reserve Bank, d at 619 and even State v. Federal Reserve Bank of Minneapolis, 25 F.Supp.
- Bethune Associates v. County of Hennepin 362 N.W.2d 323 Minn. 1985
- Bethune Associates v. County of Hennepin 362 N.W.2d 323 Minn. 1985
- 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
On appeal, Hennepin County claims that the tax court's market value determination for 1976 of $3,400,000 was in error where (a) the judicially determined valuation for 1975 was $3,600,000, and (b) the tax court in the instant matter found a "constantly rising market for rental real estate properties during this period of time."
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Short v. County of Hennepin
353 N.W.2d 525
Minn. 1984
On appeal, Hennepin County claims that the tax court’s market value determination for 1976 of $3,400,000 was in error where (a) the judicially determined valuation for 1975 was $3,600,000, and (b) the tax court in the instant matter found a “constantly rising market for rental real estate properties during this period of time.” Hennepin County also claims that the ratio studies, where the sales prices are not adjusted for the terms of the sale or the time that the sales takes place, can not
- Nagaraja v. Commissioner of Revenue 352 N.W.2d 373 Minn. 1984
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Nagaraja v. Commissioner of Revenue
352 N.W.2d 373
Minn. 1984
In this court clarified the extent of the Tax Court's powers to decide constitutional issues.
- Erie Mining Co. v. Commissioner of Revenue 343 N.W.2d 261 Minn. 1984
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Erie Mining Co. v. Commissioner of Revenue
343 N.W.2d 261
Minn. 1984
The appeals for the year 1977 (Docket No. 2630), 1978 (Docket No. 2822), and 1979 (Docket No. 3107) were filed with the tax court prior to our decisions in (Minn. Sept.
- 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