Mower County v. Crane

Decided October 29, 1892

Supreme Court of Minnesota · decided 1892-10-29

Case certified from the District Court of Mower County, Farmer, J., in proceedings to enforce payment of delinquent real estate taxes in that county. This is a proceeding instituí ed under the general tax law to recover a judgment against the north half of section twenty-two, (22,) Township one hundred and three, (103,) Range sixteen, (16,) in Mower County, for taxes thereon delinquent on the first Monday in January, 1892.

Cited by 5 later decisions (1 by the Supreme Court) — most recently April 1900

4 state decisions

Relies on County of Redwood v. Winona & St. Peter Land Co.

Good law ✅— No negative treatment on recordhow we know

Decided 1892-10-29

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Mitchell, J.

¶1This case is controlled by that of Redwood Co. v. Winona & St. P. Land Co., 40 Minn. 512, (42 N. W. Rep. 473.)

¶2The only distinction attempted to be drawn between that case and; this is that in the latter previous attempts had been made to levy and collect taxes for the same years. But this is immaterial, as all prior attempts to levy the taxes were void, and consequently all proceedings to enforce their collection were futile, and had been finally determined adversely to the county nearly nine years before the present proceedings were commenced.

¶3The proceedings were barred by the statute of limitations, and the case is remanded to the district court, with directions to dismiss*

¶4(Opinion publislied 53 N. W. Rep. 629.)