DocketNumber: No. 24,836
Citation Numbers: 164 Minn. 522
Filed Date: 7/3/1925
Status: Precedential
Modified Date: 9/9/2022
Proceedings for the enforcement of delinquent real estate taxes for the year 1922, upon 13,000 acres of land in Kanabec county, owned by William H. Bean, the objector and respondent. It is alleged in the answer that the land was taxed at a valuation greater than its actual value, and demanded that the assessment be reduced to correspond with the value of the property. The issue, so formed, was tried before the judge of the district court and findings made, materially reducing the amount of the taxable value and the taxes assessed against the land. A motion was made, on behalf of the state, for amended findings or for a new trial, which was denied. From the order denying the motion, this appeal was taken.
The assignments of error present, as the principal question, whether the findings of the trial court are sustained by the evidence. Several witnesses testified on behalf of the landowner, and three witnesses testified on behalf of the state. It is contended, on behalf of the 'State, that the
Upon the trial, the state offered the record of certain deeds, conveying said land, for the purpose of showing the value of the property, which were excluded under objection. The ruling was correct. A further discussion of the evidence would be of no useful service. We are of the opinion that the findings of the trial court were abundantly justified by the evidence.
Affirmed.