1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 221 N.W.2d
  5. 221 N.W.2d 713 (1974)
 

FARM SERVICE ELEVATOR CO. v. COUNTY OF KANDIYOHI

No. 44040.

221 N.W.2d 713 (1974)

In re Application of Farm Service Elevator Co. to Object and Contest the Assessment of Tax Levied Against Property in the City of Willmar. FARM SERVICE ELEVATOR COMPANY, Appellant, v. COUNTY OF KANDIYOHI, State of Minnesota, Respondent.

Supreme Court of Minnesota.

August 23, 1974.

Attorney(s) appearing for the Case

Johnson, Schmidt, Thompson, Lindstrom & Thompson, Henry W. Schmidt, and John E. Mack, Willmar, for appellant.

Warren Spannaus, Atty. Gen., Robert M. A. Johnson, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, Ronald Schneider, County Atty., Willmar, for respondent.

Heard before TODD, MacLAUGHLIN, and SCOTT, JJ., and considered and decided by the court.

SCOTT, Justice.

Action under Minn.St. 277.011 for relief from personal property taxes for 1969, payable in 1970. Petitioner, Farm Service Elevator Company, claimed that certain tools and machinery in its elevator were exempt from taxation pursuant to a timely election filed by petitioner under Minn.St. 1969, § 272.02(11) (b). On stipulated facts, the district court found that certain of the tools and machinery, accounting for $170.43 of petitioner's tax payment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases