discussed Cited as authority (rule) Minnesota Automatic Merchandising Council v. Smith Westling v. County of Mille Lacs, 581 N.W.2d 815 , 820 (Minn.1998) (stating that neither clause is more restrictive); Little Earth of United Tribes, Inc. v. Hennepin County, 384 N.W.2d 435, 441 (Minn. 1986) (finding that both clauses are “equally restrictive of the legislature’s power to tax and to classify”).

discussed Cited as authority (rule) In Re Property of One Church Street Commonwealth v. Life Assurance Co. of Pennsylvania, 419 Pa. 370, 389 , 214 A.2d 209, 220 (1965) (distinctive treatment accorded domestic life and nonlife insurers by tax of gross premiums did not violate uniformity clauses of federal or state constitutions), appeal dismissed, 384 U.S. 268 (1966); Little Earth of United Tribes, Inc. v. County of Hennepin, 384 N.W.2d 435, 441 (Minn. 1986) (distinction between private, government subsidized housing and wholly public property was reasonably related to legitimate state purpose); Roosevelt Properties Co. v. Kinney, 12 Ohio St. 3d 7, 13-14 , 465 N.E.…

discussed Cited "see" Smith v. City of Owatonna (2×) See Little Earth of United Tribes, Inc. v. County of Hennepin, 384 N.W.2d 435, 441 (Minn.1986).

cited Cited "see, e.g." Noon Realty, Inc. v. Aetna Insurance Co. See also L & H Transport, Inc. v. Drew Agency, Inc., 369 N.W.2d 608 (Minn.Ct.App.1985), affirmed 384 N.W.2d 435 (Minn.1986).