State v. Lakewood Cemetery Association
| Decision Date | 21 October 1904 |
| Docket Number | 13,849 - (3) |
| Parties | STATE v. LAKEWOOD CEMETERY ASSOCIATION |
| Court | Minnesota Supreme Court |
In proceedings in the district court for Hennepin county to enforce real estate taxes delinquent for the year 1901 defendant cemetery association interposed an answer claiming that its property was exempt from taxation and praying that the tax extended against the same be annulled. The case was tried before Pond, J., who found in favor of plaintiff. From an order denying a motion for a new trial, defendant appealed. Reversed and judgment ordered for defendant.
Cemetery -- Taxation.
A portion of a tract of land purchased by a cemetery association is exempt from taxation, when its acquisition is necessary for use in the near future as a burial place for the dead, and the association intends to plat the same as a part of its cemetery, and place it upon the market for sale as soon as the entire tract can be acquired under condemnation proceedings now pending.
Growing Plants for Sale.
Conducting a greenhouse thereon for the purpose of growing flowers and plants to be used in beautifying the grounds is not a use of such tract for other than cemetery purposes, notwithstanding the fact that a small surplus thereof has been sold for the benefit of the association.
Daniel Fish, for appellant.
F. H. Boardman and C. L. Smith, for respondent.
Appeal from an order of the district court of Hennepin county overruling defendant's motion for a new trial.
Defendant is a corporation organized and existing under title 5 of chapter 34 of the general statutes of 1878 (G.S. 1894 §§ 3086-3135), for the purpose of procuring and holding lands to be used exclusively as a public cemetery or place for the burial of the dead. Prior to 1900 the association owned a large tract of land in the city of Minneapolis, which was duly platted and used for cemetery purposes. From the map introduced in evidence it appears this land, known as "Lakewood Cemetery," consists of less than two hundred acres in area; also that the association has acquired by purchase for a like purpose approximately three-quarters of a tract of land adjacent thereto, containing forty acres, known as "Saunders Park," and is now attempting to obtain the remainder by condemnation proceedings pending in the courts of Hennepin county. It further appears that Saunders Park is the only available ground for enlarging said cemetery, and is well adapted by situation and topography for such purpose. Thirteen thousand interments have been made in said cemetery, fourteen hundred of which occurred during the past two years. That portion known as "Saunders Park" has not as yet been platted or placed upon the market, but it appears from the undisputed evidence contained in the record that the association intends to plat and sell it on the same basis as other cemetery property as soon as all the land can be acquired; also that at the present rate of increase in interments all of such property so held and intended to be purchased of necessity will be placed upon the market within ten, and exhausted by sales within thirty, years. Prior to such purchase a greenhouse was maintained upon some of the lots, which has been since used by the association in growing flowers and plants for the purpose of beautifying the cemetery. The surplus stock not necessary for such use has been sold for the benefit of the association. This appeal involves the question whether, under the circumstances outlined, the lots...
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