City of East Bethel v. Anoka County Housing & Redevelopment Authority

OPINION

KALITOWSKI, Judge.

In this taxation dispute, appellant ACHRA challenges the district court’s declaratory judgment, which prevents ACHRA from imposing a special levy on real property within the boundaries of respondent City of East Bethel. ACHRA contends that neither Minn.Stat. §§ 469.001-.047 (2010) (the housing and redevelopment act) nor the special law authorizing ACHRA’s creation limits ACHRA’s ability to assess special-benefit taxes in cities that have their own HRAs. In the alternative, ACHRA argues that if its ability to assess special taxes is limited by statute, ACHRA is only…