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Subdivision 1.Tax exemption.
The lands and property of any such cemetery association are exempt from all public taxes and assessments, and shall not be sold on execution against the association or any lot owner. The owners of cemetery lots, their heirs or legal representatives, may hold the lots exempt from taxation so long as the lots are used for a cemetery. No road or street shall be laid through the cemetery, or any part of the lands of the association without the consent of the trustees.
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Subd. 2.Special assessments.
Subdivision 1 does not exempt cemetery property owned or leased by a corporation, association, partnership, proprietorship, or other organization from any special assessment unless the corporation, association, partnership, proprietorship or other organization:
(1) was formed for a purpose not involving pecuniary gain to its shareholders or members; and
(2) pays no dividends or other pecuniary remuneration directly or indirectly to its shareholders or members as such.
Notes of Decisions
Cited in
6
cases, 1945–2017 · leading case:
State v. Ritschel, 20 N.W.2d 673 (Minn. 1945).
State v. Ritschel, 20 N.W.2d 673 (Minn. 1945).
· cites it 7× “§ 306.14 (§ 7568), as land and property of a cemetery association.”
State v. Roselawn Cemetery Assn., 108 N.W.2d 305 (Minn. 1961).
· cites it 5× “The appellant alleged that it was exempt under § 306.14 and Minn. Const, art. 9, § 1. Section 306.”
City of New Hope v. Catholic Cemeteries, 467 N.W.2d 336 (Minn. Ct. App. 1991).
· cites it 10× “Both parties presented to the trial court their arguments on whether the west 45 acres of Gethsemane Cemetery was used for cemetery purposes and thereby exempt from special assessments by Minn.Stat. § 307.09. While there are no reported cases discussing Minn.”
Bryant Avenue Baptist Church v. City of Minneapolis, 892 N.W.2d 852 (Minn. Ct. App. 2017).
· cites it 2× “1, and Minn. Stat. § 306.14 , subd. 1 (2016) (exempting private cemetery associations from special assessments), are unconstitutional because the legislature would not have the authority to exempt these properties from special assessments.”
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