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ST. LOUIS CTY. v. FED. LAND BANK OF ST. PAUL

Nos. C3-82-630, C4-82-846.

338 N.W.2d 741 (1983)

In the Matter of the Proceedings to Enforce Payment of the Tax on Mineral Interests Assessed Pursuant to Minn. Stat. § 273.13, Subdivision 2a, and Remaining Delinquent on the First Monday in January, 1977, 1978, and 1979, for the County of St. Louis, State of Minnesota. COUNTY OF ST. LOUIS, Respondent, and Minnesota Chippewa Tribe, Respondent, C3-82-630, C4-82-846 v. THE FEDERAL LAND BANK OF ST. PAUL, Relator (C3-82-630), Appellant (C4-82-846).

Supreme Court of Minnesota.

Rehearing Denied November 16, 1983.

Attorney(s) appearing for the Case

Dorsey & Whitney, William J. Hempel, John W. Windhorst, Jr., and Bruce Schnider, Minneapolis, for appellant, relator.

Hubert H. Humphrey, III, Atty. Gen., C. Paul Faraci, Deputy Atty. Gen., Philip J. Olfelt, Asst. Atty. Gen., St. Paul, for respondent State of Minn.

Alan L. Mitchell, County Atty., and Michael R. Dean, Asst. County Atty., Duluth, for County of St. Louis.

Tupper, Smith & Mattson, Kent P. Tupper, Walker, for respondent Minnesota Chippewa Tribe.

Heard, considered and decided by the court en banc.

COYNE, Justice.

This case involves a challenge by the Federal Land Bank of St. Paul (the "Bank") to taxes assessed under Minn.Stat. § 273.13, subd. 2a (1982) by several counties on severed mineral interests held by the Bank. The Bank claims that it is exempt from the tax for two reasons: (1) the tax is not a tax on real estate "according to its value," and the Bank is therefore exempt under a federal statute (12 U.S.C. § 2055); and (2) the tax is unconstitutional...

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