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CITY OF CHANHASSEN v. COUNTY OF CARVER

No. C6-85-328.

369 N.W.2d 297 (1985)

CITY OF CHANHASSEN, et al., Appellants, v. COUNTY OF CARVER, Richard J. Stoltz as Carver County Auditor, Respondent, Minnesota Department of Revenue, and Arthur Roemer as Commissioner of Revenue, Respondent.

Court of Appeals of Minnesota.

June 11, 1985.

Attorney(s) appearing for the Case

Thomas M. Scott, So. St. Paul, for appellants.

Marcia Rowland, Carver County Atty., Jean A. Shively, Asst. Carver County Atty., Chaska, for County of Carver et al.

Hubert H. Humphrey, III, Atty. Gen., Amy Eistenstadt, Asst. Atty. Gen., St. Paul, for Minn. Dept. of Revenue.

Considered and decided by POPOVICH, C.J., and WOZNIAK and RANDALL, JJ., with oral argument waived.

OPINION

POPOVICH, Chief Judge.

The City of Chanhassen appeals from a judgment that Carver County can levy taxes upon property in the city to recover costs expended in making assessments. Chanhassen contends: (1) the county is precluded from levying 1984 assessment costs because the county's certification of costs was untimely; (2) the 1983 assessment costs may not be added to the 1985 levy; (3) the county cannot recover the actual costs of the assessments...

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