State v. Roselawn Cemetery Assn.

Frank T. Gallagher, Justice.

Appeal from a judgment.

The appellant, Roselawn Cemetery Association, a Minnesota corporation, operates a public cemetery located in the village of Roseville. The village under Minn. St. c. 429 assessed the appellant’s property for benefits claimed to have accrued to the property due to the construction and installation of a certain water main. Notice was published, and the assessment was levied under Minn. St. 429.061 on December 20, 1955. The assessment was not paid nor did the appellant make any objections to or appeal from this assessment within 20 days after…