OPINION
PER CURIAM.
On April 5, 2012, petitioner James D. Schowalter, in his capacity as Commissioner of the Minnesota Department of Management and Budget ("Commissioner"), filed a Verified Complaint pursuant to the bond validation procedures in Minn.Stat. § 16A.99 (Supp.2011). In this original action, the Commissioner seeks validation of certain tobacco appropriation bonds to be issued to refund, in advance of maturity, outstanding tobacco securitization...
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