Minnesota Statutes

Minn. Stat. § 106.341 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 1985 c 172 s 133]

Notes of Decisions

Cited in 4 cases, 1949–1969 · leading case: In Re Petition of Lippmann, 81 N.W.2d 100 (Minn. 1957).

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In Re Petition of Lippmann, 81 N.W.2d 100 (Minn. 1957). · cites it 2× “530) that “The amount so fixed for an outlet charge for any proposed public ditch or ditch system shall be deemed a part of the cost of such proposed ditch or ditch system to be paid by assessment against the lands and properties benefited by the proposed ditch or ditch system,…”

In re Jud. Ditch No. 24, 87 F. Supp. 198 (D. Minnesota 1949). “§§ 106.341, 106.351, 106.361. The determination of the tax assessment is computation, not adjudication, in Minnesota.”

Rekedall v. Cnty. of Redwood, 102 N.W.2d 682 (Minn. 1960). · cites it 2× “The amount so fixed for an outlet charge for any proposed public ditch or ditch system shall be deemed a part of the cost of such proposed ditch or ditch system to be paid by assessment against the lands and properties benefited by the proposed ditch or ditch system, as provided…”

Westphal v. Schmalz, 169 N.W.2d 401 (Minn. 1969). “The fact that § 106.341 imposes a lien upon defendant’s entire west 40 acres does not establish that he was assessed for benefits to the entire 40 acres.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.