Court Opinion

ID: 9726412
Source: CourtListenerOpinion
Date Created: 2023-08-26 12:47:54.65765+00
Date Added: 2024-06-11T18:25:26.887749
License: Public Domain

Knutson, Chief Justice
(dissenting).
I respectfully dissent. The case is governed by Land O’ Lakes Dairy Co. v. County of Douglas, 225 Minn. 535, 31 N. W. (2d) 474. The tax laws are designed so that each step in the process of payment and collection of taxes must be done within the time specified by law. In the present case the result may be harsh, but to hold otherwise would be to permit one case to destroy our whole plan of tax collection.
Peterson, Justice (dissenting).
I join in the dissent of Mr. Chief Justice Knutson.