Iowa Dist . Court for Jefferson County , 621 N.W.2d 189 . Minnesota's taxation of
their entire income had a substantial effect ... of the laws were not violated when
their mobile homes were assessed for taxation purposes as real property instead
of ... OPERATION , AND ENFORCEMENT OF CONSTITUTIONAL PROVISIONS .
C 44.1 . In general . S.D. ... Department of Treasury , 621 N.W.2d 233 , 243 Mich.
... North Dakota Workers Compensation Bureau , 621 N.W.2d 141 , 2000 ND 225