B. Tax Assessment Appeals B. Tax Assessment Appeals

B. Tax Assessment Appeals

When a public drainage authority orders a repair, regardless of whether the repair is initiated by the drainage authority or initiated by a petition of an individual or an entity interested in or affected by the drainage system, the order for repair does not dismiss a drainage proceeding, establish a drainage project, or refuse to establish a drainage project, nor does the order determine the amount of benefits or damages or fees or expenses allowed. Thus, the two appeals provisions of the drainage code, Minn. Stat. § 103E.091 and 103E.095, do not expressly provide a means of appeal for a claim that the drainage authority has ordered a repair without jurisdiction.

In at least one instance, the Minnesota Supreme Court permitted landowners challenging the procedures used by the drainage authority to order and assess repair costs to bring their claim as part of a tax appeal under Minn. Stat. § 278.01.⁸⁹⁷

FOOTNOTES

⁸⁹⁷ See Swenson v. Norman Cnty., 210 N.W.2d 242 (Minn. 1973). The Swenson case arrived at the Supreme Court on appeal of a decision by the District Court brought as an objection to real property taxes made under Minn. Stat., Chapter 278. Id. at 242. The drainage authority did raise the objection to bringing a claim under chapter 278 and, without discussion on the issue, the Supreme Court dismissed the landowner’s tax appeal on the merits of their objections. See id.