ROSS, Circuit Judge.
This is an appeal from a paving assessment levied by the City of Owatonna (City) against property owned by Chicago, Rock Island and Pacific Railroad Company (Rock Island) in Owatonna, Minnesota. The case was originally filed in state court pursuant to Minn.Stat. § 429.081 and was then removed to federal court by Rock Island. City of Owatonna v. Chicago, Rock Island and Pac. R.R.,
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