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MacCHARLES v. STATE DEPT. OF REVENUE

No. CX-98-557.

584 N.W.2d 795 (1998)

M.R. MacCHARLES, et al., Respondents, v. STATE of Minnesota DEPARTMENT OF REVENUE, et al., Defendants, Michael A. McGrath in his official capacity as Treasurer of the State of Minnesota, Appellant.

Court of Appeals of Minnesota.

October 13, 1998.

Attorney(s) appearing for the Case

Kyle E. Hart, Holly A.R. Hart, Julie A. Doherty, Fabyanske, Westra & Hart, P.A., Minneapolis (for respondents).

Hubert H. Humphrey III, Attorney General, Amy V. Kvalseth, Assistant Attorney General, St. Paul, (for appellant).

Considered and decided by KALITOWSKI, P.J., and AMUNDSON and WILLIS, JJ.

OPINION

KALITOWSKI, Judge.

Appellant Michael A. McGrath, Minnesota State Treasurer, challenges the district court's denial of his motion to dismiss for lack of subject matter jurisdiction, arguing: (1) respondents' only available method of obtaining review of the Anoka County Board of Commissioner's denial of their application to repurchase tax-forfeited property was to petition this court for writ of certiorari; and (2) Minn.Stat. § 284.28, subds....

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