OPINION
REYES, Judge.
In this declaratory-judgment action under Minn. Stat. § 14.44 (2018), petitioners seek to invalidate Minn. R. 8210.2450, subp. 1 (2019) (the rule) arguing that it contradicts Minn. Stat. § 203B.121, subd. 2(a) (2018). Petitioners contend that the rule exceeds statutory authority because "deputy county auditors...
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