OPINION
FORSBERG, Judge.
On September 18, 1989, appellant Town of White Bear (the Township) levied special assessments against nine parcels of respondent Ramsey County's (the County) open space property in Otter-Bald Eagle Lake Regional Park, partially located within the township. The assessment arose out of Town Improvement Project 1989-2 consisting of construction of watermain extensions. The County appealed from the assessments pursuant to Minn.Stat....
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