August ___, 2000
AXP California Tax-Exempt Trust
200 AXP Financial Center
Minneapolis, Minnesota 55474
Gentlemen:
I have examined the Declaration of Trust and the By-Laws of IDS California
Tax-Exempt Trust (the Company) and all necessary certificates, permits, minute
books, documents and records of the Company, and the applicable statutes of the
State of Minnesota, and it is my opinion that the shares sold in accordance with
applicable federal and state securities laws will be legally issued, fully paid,
and nonassessable.
This opinion may be used in connection with the Post-Effective Amendment.
Sincerely,
Leslie L. Ogg
Attorney at Law
901 S. Marquette Ave., Suite 2810
Minneapolis, MN 55402-3268
