Grand View Park Cemetery Ass'n to Register Title to Certain Land v. City of Edina

SCOTT, Justice.

This is an action to register title to certain land located in the city of Edina. The action was commenced by Grand View Park Cemetery Association (Grand View). The only interested party interposing an answer and contesting title is the city of Edina.

In 1964 the Edina assessor decided to place several formerly tax-exempt parcels owned by Grand View on the tax rolls. Rather than contest the decision by the assessor, Grand View took no action. The taxes were not paid; the taxed property was forfeited to the state of Minnesota and was then conveyed to the city of Edina in 1973.…