Cited by

Opinions in Minnesota that cite County of Martin v. Drake, 41 N.W. 942.

30 citing documents.

Brookfield Trade Center, Inc. v. County of Ramsey 584 N.W.2d 390 Minn. 1998
Brookfield Trade Center, Inc. v. County of Ramsey 584 N.W.2d 390 Minn. 1998
at 133-35 ; Martin County v. Drake, 40 Minn. 137, 138-39 , 41 N.W.
County of Ramsey v. Lincoln Fort Road Housing Ltd. Partnership 494 N.W.2d 276 Minn. 1992
County of Ramsey v. Lincoln Fort Road Housing Ltd. Partnership 494 N.W.2d 276 Minn. 1992
See Stoltzmann, 312 Minn. at 192 , d at 134 (1977) (quoting County of Martin v. Drake, 40 Minn. 137, 138 , 41 N.W.
Stoltzmann v. County of Ramsey 251 N.W.2d 130 Minn. 1977
Stoltzmann v. County of Ramsey 251 N.W.2d 130 Minn. 1977
In County of Martin v. Drake, 40 Minn. 137, 138 , Mr. Justice William Mitchell stated on behalf of this court: “* * * All tax laws have to fix upon some particular date in the year at which to determine the taxability as well as the ownership and value of property, for purposes of assessment and taxation.
Railway Express Agency, Inc. v. Commissioner of Taxation 239 N.W.2d 245 Minn. 1976
Railway Express Agency, Inc. v. Commissioner of Taxation 239 N.W.2d 245 Minn. 1976
If REA is to succeed in its claim of double taxation, it must necessarily appear that it had an interest in the subject property on the date the ad valorem tax was assessed, County of Martin v. Drake, 40 Minn. 137 , see, also, Bodel Corp. v. State, 249 Minn. 442 , Merle-Smith v. Minnesota Iron Co. 195 Minn. 313 , State v. Northwestern Tel.
Milwaukee Motor Transportation Co. v. Commissioner of Taxation 193 N.W.2d 605 Minn. 1971
Milwaukee Motor Transportation Co. v. Commissioner of Taxation 193 N.W.2d 605 Minn. 1971
County of Martin v. Drake, 40 Minn. 137
BODEL CORPORATION v. State 82 N.W.2d 703 Minn. 1957
BODEL CORPORATION v. State 82 N.W.2d 703 Minn. 1957
8 As was said by Mr. Justice Mitchell in County of Martin v. Drake, 40 Minn. 137, 139 , : “* * * All tax laws have to fix upon some particular date in the year at which to determine the taxability as well as the ownership and value of property, for purposes of assessment and taxation.
Standard Clothing Co. v. Wolf 17 N.W.2d 329 Minn. 1944
Standard Clothing Co. v. Wolf 17 N.W.2d 329 Minn. 1944
County of Martin v. Drake, 40 Minn. 137 , ; State v. Continental Oil Co. 218 Minn. 123 , 15 N. W. (2d) 542 ; 6 Dunnell, Dig.
State v. Railway Express Agency, Inc. 299 N.W. 657 Minn. 1941
State v. Railway Express Agency, Inc. 299 N.W. 657 Minn. 1941
In County of Martin v. Drake, 40 Minn. 137 , , a railroad which paid the gross earnings tax for the years 1885 and 1886 conveyed certain lands on April 15, 1885, and June 17, 1886.
Merle-Smith v. Minnesota Iron Co. 262 N.W. 865 Minn. 1935
Merle-Smith v. Minnesota Iron Co. 262 N.W. 865 Minn. 1935
As indirectly sustaining the view we take of this covenant as to taxes assessed during the continuance of the lease, vis., that the lessee agreed to pay the taxes for the calendar year in which they, *318 during tbe life of the lease, attached as a lien on May 1, we may cite County of Martin v. Drake, 40 Minn. 137 , ; State v. Bellin, 79 Minn. 131 , ; State v. N. W. Tel.
State v. Rea 250 N.W. 41 Minn. 1933
State v. Rea 250 N.W. 41 Minn. 1933
County of Martin v. Drake, 40 Minn. 187 , .
State v. Crete Mining Co. 204 N.W. 932 Minn. 1925
State v. Crete Mining Co. 204 N.W. 932 Minn. 1925
County of Martin v. Drake, 40 Minn. 137 , .
Dohs v. Holm 189 N.W. 418 Minn. 1922
Dohs v. Holm 189 N.W. 418 Minn. 1922
County of Martin v. Drake, 40 Minn. 137 , , virtually disposes of this.
Foster v. City of Duluth 140 N.W. 129 Minn. 1913
Foster v. City of Duluth 140 N.W. 129 Minn. 1913
State v. Northwestern Telephone Exchange Co., 80 Minn. 17 , ; County of Martin v. Drake, 40 Minn. 137 , .
State v. Northwestern Telephone Exchange Co. 82 N.W. 1090 Minn. 1900
State v. Northwestern Telephone Exchange Co. 82 N.W. 1090 Minn. 1900
But following this decision, and less than four years afterwards (in County of Martin v. Drake, 40 Minn. 137 , ), this court held the rule to be that “The revenue laws of this state have fixed May 1st as the date for determining the taxability of property, and its ownership and value for purposes of taxation for the year,” And the rule in that case was held to apply to lands conveyed by a railroad company which
State v. Bellin 81 N.W. 763 Minn. 1900
State v. Bellin 81 N.W. 763 Minn. 1900
County of Martin v. Drake, 40 Minn. 137 , .