First Baptist Church of St. Paul v. City of St. Paul

OPINION

LILLEHAUG, Justice.

Each year, the City of Saint Paul (the City) assesses a charge to nearly every owner of teal property within the city lim- ■ its to pay for a wide range of public right-of-way maintenance services. Appellants First Baptist Church of St. Paul (First Baptist) and Church of St. Mary (St.Mary) (collectively,'the'Churches) are both located in Saint Paul and subject to the right-of-way assessment (ROW assessment).

The Churches appealed their 2011 ROW assessment to the district court, arguing, among other things, that the charge was a tax not imposed uniformly upon the same…