City of Shorewood v. Metropolitan Waste Control Commission

OPINION

COYNE, Justice.

In this proceeding, which arose out of the Metropolitan Waste Control Commission’s estimated billing of sewage disposal costs for calendar year 1993 and the Metropolitan Council’s subsequent deficiency tax levy against all taxable property within the boundaries of the City of Shorewood, we review the court of appeals’ dismissal of the City of Shorewood’s appeal on the ground that the appeal was untimely. We affirm dismissal of the action on other grounds.

Until 1994 the Metropolitan Waste Control Commission operated the sewage disposal system that serves the seven…