Village of Burnsville v. Onischuk

I concur in that portion of the majority opinion holding that Glen Northrup had standing but dissent to that part of the majority opinion holding that Ex. Sess. L. 1971, c. 24, the metropolitan fiscal disparities law, satisfies the requirements of Minn. Const, art. 9, § 1, that taxes shall be uniform upon the same class of subjects.

The trial court found, contrary to defendants’ assertion, that c. 24 did not establish the 7-county area as a taxing district. The legislature manifested no intent to do so. Chapter 24, as the court *162noted, requires the existing taxing districts to assume the burden…