Minnesota Tax Laws and Tax Decisions: A Complete Syllabus Digest of Decisions in Minnesota Tax Cases Covered by Minnesota Reports, Vol.1-136 Inclusive, Together with a Compilation of Minnesota Tax Laws with the 1915 and 1917 AmendmentsKeefe-Davidson Company, 1918 - 339 páginas |
Dentro del libro
Resultados 1-5 de 100
Página 8
... tax by the county auditor , the act is not repugnant to the constitutional provision that property shall not be taken without " due process of law " for the reason that in the proceedings under the general tax law to obtain judgment ...
... tax by the county auditor , the act is not repugnant to the constitutional provision that property shall not be taken without " due process of law " for the reason that in the proceedings under the general tax law to obtain judgment ...
Página 22
... taxation , or to proceedings for the assess- ment of taxes , or for their collection by judgment and sale . Foster v . City of Duluth , 120 Minn . 484 ( 140 N. W. 129 ) . - § 96. Public school property- when exempt from local as ...
... taxation , or to proceedings for the assess- ment of taxes , or for their collection by judgment and sale . Foster v . City of Duluth , 120 Minn . 484 ( 140 N. W. 129 ) . - § 96. Public school property- when exempt from local as ...
Página 36
... judgment was properly directed in favor of the state . State v . Bell , 111 Minn . 295 ( 126 N. W. 901 ) . § 142. Judgment not a bar to later assessment as personal property — A judgment sustaining an assessment of membership in the ...
... judgment was properly directed in favor of the state . State v . Bell , 111 Minn . 295 ( 126 N. W. 901 ) . § 142. Judgment not a bar to later assessment as personal property — A judgment sustaining an assessment of membership in the ...
Página 39
... tax judgment a description of the land against which the judgment purports to be rendered as S. 2 N.E. 14 and N.W. 14 S.E. 1/4 of a designated section , town- ship and range , is fatally defective and the judgment is upon its G. S. 1913 ...
... tax judgment a description of the land against which the judgment purports to be rendered as S. 2 N.E. 14 and N.W. 14 S.E. 1/4 of a designated section , town- ship and range , is fatally defective and the judgment is upon its G. S. 1913 ...
Página 54
... tax - payer , or have made a mistake so gross as to be inconsistent with fair and honest judgment , or when they have proceeded on an erroneous rule of law , and then only upon sufficient proof ad- dressed to proper legal standard of ...
... tax - payer , or have made a mistake so gross as to be inconsistent with fair and honest judgment , or when they have proceeded on an erroneous rule of law , and then only upon sufficient proof ad- dressed to proper legal standard of ...
Términos y frases comunes
action amended annual application assessor assignment attorney authorized board of equalization bonds cent chapter city council clerk collected commissioners Constitution corporation costs county auditor county board county treasurer decedent delinquent taxes district court dollars duties enforce estate tax ex rel exceed expiration of redemption filed fund held Hennepin County hereby holder inheritance tax interest invalid issued lien Louis County ment mills Minn Minnesota tax commission mortgage notice of expiration owner parcel of land payment penalties personal property prior probate court proceedings purchaser purposes railroad Ramsey County real estate real property receipt record redeem refundment register of deeds school district sold statement statute tax certificate tax judgment tax levy tax lien tax list tax sale tax title taxable property taxation thereafter therein thereof thereto tion tract transfer true and full unorganized territory valid village void
Pasajes populares
Página 242 - ... in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Página 252 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Página 156 - ... with interest thereon at the rate of twelve per cent per annum from the date of sale to such redemption.
Página 241 - When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Página 173 - ... to be filed in the office of the county auditor of the county in which such...
Página 243 - The value of every future or limited estate, income, interest or annuity dependent upon any life or lives in being, shall be determined by the rule, method and standard of mortality and value employed by the superintendent of insurance in ascertaining the value of policies of life insurance and annuities for the determination of liabilities of life insurance companies, except that the rate of interest for making such computation shall be five per centum per annum.
Página 2 - Taxes shall be uniform upon the same class of subjects, and shall be levied and collected for public purposes, but public burying grounds, public school houses, public hospitals, academies, colleges, universities, and all seminaries of learning, all churches, church property and houses of worship, institutions of purely public charity, and public property used exclusively for any public purpose, shall be exempt from taxation, and there may be exempted from taxation personal property not exceeding...
Página 241 - When the transfer is of property made by a resident or by a nonresident, when such nonresident's properly is within this state, or within its jurisdiction, by deed, grant, bargain, sale, or gift, made in contemplation of the death of the grantor, vendor, or donor, or intended to take effect in possession or enjoyment at or after such death.
Página 245 - Any such administrator, executor, or trustee, having in charge or in trust any legacy or property for distribution, subject to such tax, shall deduct the tax therefrom; and within thirty days therefrom shall pay over the same to the county treasurer, as herein provided.
Página 241 - A tax shall be and is hereby imposed upon any transfer of property, real, personal or mixed, or any interest therein, or income therefrom in trust or otherwise, to any person...