Anderson v. County of Stearns

OPINION

PARKER, Judge.

Respondent landowners were assessed for ditch repair proceeding costs after appellant Stearns County Board denied a repair petition. The landowners challenge the validity of the assessment. The district court determined that the landowners properly brought the matter under Chapter 278, the tax code, and granted summary judgment. Stearns County appeals. We reverse.

FACTS

This appeal arises out of the Stearns County Board’s (Board) assessment of costs incurred as a result of landowners’ petition to repair Stearns County Ditch # 37. The facts are undisputed.

In 1916, Stearns…