Countryside Village v. City of North Branch

I dissent because I believe North Branch complied with all relevant procedural requirements of Minn.Stat. §§ 429.031-.081 (1986) as those requirements reasonably pertain to ad valorem taxes levied under Minn.Stat. §§ 444.18, 444.20 (1986). Countryside asserts North Branch did not notify Countryside of its right to appeal to the district court under section 429.081. I be*209lieve the notice given was sufficient and that notice of appeal under section 429.081 was unnecessary under the circumstances.

The legislature authorized local governments to establish special storm sewer improvement tax…