County District Court File No. 27-CV-16-3200
G. Kaardal, Mohrman, Kaardal & Erickson, P.A.,
Minneapolis, Minnesota (for appellant)
L. Segal, Minneapolis City Attorney, Brian S. Carter,
Assistant City Attorney, Minneapolis, Minnesota (for
Considered and decided by Connolly, Presiding Judge; Larkin,
Judge; and Reyes, Judge.
are not exempt from special assessments as a result of the
1970 amendment to Minn. Const. art. X, § 1.
church challenges respondent city's imposition of a
special assessment for street resurfacing, arguing that (1)
the church is exempt from special assessments under Minn.
Const. art. X, § 1, and (2) the special assessment is an
unconstitutional taking under Minn. Const. art. I, § 13.
Because we conclude that the plain language of the 1970
amendment to Minn. Const. art. X, § 1, does not exempt
churches from special assessments, we affirm.
Bryant Avenue Baptist Church is a nonprofit organization of
approximately 80 members located in respondent City of
Minneapolis. In February 2016, respondent imposed a special
assessment of $31, 191.30 against appellant related to a
street resurfacing project. Appellant is required to pay off
the amount in five annual principal installments beginning in
filed a complaint and appeal of the special assessment,
requesting a declaratory judgment that the application of the
special assessment against appellant is unconstitutional
under Minn. Const. art. X, § 1.
filed a motion to dismiss pursuant to Minn. R. Civ. P.
12.02(e), arguing that appellant failed to state a claim upon
which relief can be granted. Appellant then filed a motion
for summary judgment.
district court denied summary judgment and granted
respondent's motion to dismiss, concluding that the 1970
amendment to Minn. Const. art. X, § 1 did not ...