Minnesota Statutes
Minn. Stat. § 272.13 (2026)
[Repealed]
✓ current as of May 2026
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MS 1969 [Repealed, 1971 c 63 s 4]
Notes of Decisions
Cited in 2
cases, 1964–1983 · leading case: Dulton Realty, Inc. v. State, 132 N.W.2d 394 (Minn. 1964).
Dulton Realty, Inc. v. State, 132 N.W.2d 394 (Minn. 1964). “with respect to the taxes levied by such taxing district for the year in question to an assessed value of petitioner’s' property determined' by first applying the lowest standard of assessment (regardless of kind or class of property to which applicable) prevailing in the taxing…”
Cnty. of St. Louis v. Fed. Land Bank of St. Paul, 338 N.W.2d 741 (Minn. 1983). “10 There is no doubt that the obligation imposed by § 272.13, subd. 2a, is a tax. Furthermore, to limit the tax immunity provided by § 2055 to discriminatory real estate taxes, whether or not value-based, would require us to ignore the phrase “according to its value” or treat it…”
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