SPECIAL TERM OPINION
ANDERSON, Chief Judge.
FACTS
On January 26, 1993, respondent Carver County Board of Commissioners (board), as drainage authority, dismissed appellant landowners' (landowners) petition to establish a drainage system. See Minn.Stat. § 103E.005, subds. 9, 4 (1992) (a county board may serve as a drainage authority). The board ordered landowners to reimburse the board $81,222.35 for "costs and expenses" it incurred on...
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