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WILCOX v. COUNTY OF OLMSTED

No. 37,930.

258 Minn. 281 (1960)

104 N.W. (2d) 297

RONALD H. WILCOX AND ANOTHER v. COUNTY OF OLMSTED. CITY OF ROCHESTER, INTERVENOR.

Supreme Court of Minnesota.

June 17, 1960.

Attorney(s) appearing for the Case

D.P. Mattson, County Attorney, George R. Kerr, Special Assistant County Attorney, and R.V. Ehrick, City Attorney, for appellants.

Plunkett & Plunkett and Duane M. Peterson, for respondents.

MURPHY, JUSTICE.

This appeal is from a summary judgment of the district court that the respondents' land is not subject to certain taxes levied for the purpose of paying school bonds issued by the Rochester Special School District No. 4.

The facts are not in dispute. On December 18, 1944, Rochester Special School District No. 4 (then Special School District No. 8) levied a direct annual irrepealable tax "upon all of the taxable property in the School District...

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