Countryside Village v. City of North Branch

KELLEY, Justice.

The City of North Branch appeals from a decision of the Minnesota Court of Appeals, 430 N.W.2d 206, which held that a city must include in its written notice to affected property owners notice of the right to appeal from a levy of an ad valorem tax for a storm sewer improvement district under Minn.Stat. §§ 444.16-.21 (1988). We affirm.

We address two issues: the first is whether the notice and appeal procedures of Minn.Stat. §§ 429.031-.081 apply to ad valorem taxes levied pursuant to Minn. Stat. §§ 444.16-.21, and the second is whether the city has jurisdiction to impose the…