(Download) "State v. William Ritschel and Others. Oak" by Supreme Court of Minnesota ~ eBook PDF Kindle ePub Free
eBook details
- Title: State v. William Ritschel and Others. Oak
- Author : Supreme Court of Minnesota
- Release Date : January 09, 1945
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
The state brings this proceeding to register title to certain land which it claims was forfeited to it for delinquent real estate taxes for the year 1926 pursuant to Minn. St. 1941, §Â§ 281.16 to 281.27 (Mason St. 1940 Supp. §Â§ 2164-5 to 2164-16). The answering defendants, invoking the rule that the assessment of exempt property is a nullity which may be asserted at any time (see, 6 Dunnell, Dig. & Supp. § 9154), allege that the state's title is void upon the ground that the land in question was exempt from taxation under Minn. Const. art. 9, § 1, and Minn. St. 1941, § 272.02(1), (Mason St. 1927, § 1975[1]), as a public burying ground and under § 306.14 (§ 7568), as land and property of a cemetery association. In 1923, defendant Oak Hill Cemetery Association was incorporated under G.S. 1913, §Â§ 6268 to 6315, which, with some amendments not here material, now are Minn. St. 1941, §Â§ 306.01 to 306.87 (Mason St. 1927, §Â§ 7557 to 7624-1, and 1940 and 1944 Supps.). In January 1924, the association acquired title in fee to the land in question, which was and still is essentially agricultural in nature, but situated within the corporate limits of the city of Minneapolis. In March 1924, the association filed for record with the register of deeds a plat of the lands. About one-sixth of the land was laid out as burial lots. The remainder appeared as vacant or unused land. The plat recites that the association had caused all the land to be surveyed and platted as ""Oak Hill Cemetery, Minneapolis, Minnesota,"" to be occupied exclusively for the burial of the dead and for purposes necessary and proper thereto, and that it dedicated the land forever for the purposes mentioned.
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