City of Saint Paul v. State Department of Revenue

OPINION

MUEHLBERG, Judge. *

In this action initiated by respondent City of St: Paul (city) to prevent reversion of tax-forfeited lands, appellant State of Minnesota (state) challenges the district court’s grant of summary judgment to the city. The state contends that the district court erred by determining that the city’s use of the tax-forfeited parcels was authorized by the restricted-use deeds issued when the parcels were transferred to the city. Because the city’s use of the parcels that were conveyed for “park purposes” is consistent with its application for conveyance of the four parcels…