City of Saint Paul v. State Department of Revenue

754 N.W.2d 386, 2008 Minn. App. LEXIS 330
CourtCourt of Appeals of Minnesota
DecidedAugust 5, 2008
DocketA07-1763, A07-1764, A07-1765, A07-1766, A07-1767
StatusPublished

This text of 754 N.W.2d 386 (City of Saint Paul v. State Department of Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals of Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
City of Saint Paul v. State Department of Revenue, 754 N.W.2d 386, 2008 Minn. App. LEXIS 330 (Mich. Ct. App. 2008).

Opinion

OPINION

MUEHLBERG, Judge. *

In this action initiated by respondent City of St: Paul (city) to prevent reversion of tax-forfeited lands, appellant State of Minnesota (state) challenges the district court’s grant of summary judgment to the city. The state contends that the district court erred by determining that the city’s use of the tax-forfeited parcels was authorized by the restricted-use deeds issued when the parcels were transferred to the *388 city. Because the city’s use of the parcels that were conveyed for “park purposes” is consistent with its application for conveyance of the four parcels and the use has not changed in the interim, we affirm the district court’s decision as to those four parcels. But because the city is no longer using the fifth parcel for snow removal and disposal of street-sweeping debris, which was the purpose set forth in its application for conveyance, and because state policy encourages the best use of tax-forfeited lands in the public interest, we reverse as to that parcel.

FACTS

Under Minn.Stat. § 282.01, subd. la (1980, 1992, 1994), the Commissioner of Revenue (commissioner) conveyed five parcels of tax-forfeited land to the city by restricted-use deeds. In 1980, the commissioner conveyed parcel 0133 1 to the city to use “exclusively for snow removal and street cleaning disposal.” In 1993, the commissioner conveyed parcels 0080, 0081, and 0053 to the city “exclusively for park purposes.” In 1995, the commissioner conveyed parcel 0123 to the city, also “exclusively for park purposes.” In accordance with the statute, all five parcels were conveyed to the city free of charge because the city agreed to use them .for an authorized public purpose.

The city used 0133 for snow removal and street sweeping disposal from 1980 to 1995, when the site was deemed full because it contained 50 feet of street-sweeping residue. The residue remains on the site, because the city has not removed it. In 2007, the market value of this parcel was estimated to be $518,400.

In its applications for use-deeds for parcels 0080 and 0081, which are contiguous, the city indicated that the parcels would be used for “park purposes ... wet land preservation.” Both parcels are “low, partially wooded” land. Since the conveyance in 1993, the parcels have been left undisturbed.

The application for parcel 0053 states that it would be used for “park purposes,” specifically for “slope preservation [on] Wheelock Parkway.” This parcel adjoins a parkway and is a “natural bluff,” which has been left undeveloped.

The city’s application for 0123 states that it will be used for “park purposes,” specifically as “open space — Natural prairie remnant.” This parcel is surrounded by railway right-of-way and private property; there is no access to the parcel, except over privately owned land. It is partially wetland and partially rolling prairie. The parcel is still in its natural state.

Minn.Stat. § 282.01, subd. la, permits conveyance of tax-forfeited property, without purchase, to a municipality for “an authorized public use.” The statute does not define this term. The Department of Revenue employs a “Red Book” to guide the public about departmental policies; it includes department guidelines for tax-forfeited properties, but these are guidelines, not officially enacted rules. When the conveyances were made to the city, the guidelines contained a two-part definition for “an authorized public use.” First, the use had to be authorized by statute, law, or charter; second, the parcel had to be available to the general public or the public purpose must directly benefit the general public. In 2005, these guidelines were amended to specifically exclude “open space” as an authorized public use because it “does not imply sufficient utilization of the land.”

*389 The St. Paul City Charter defines “park purposes” to “include, but not be limited to mean, playground, trail, parkways, open space and any other recreational purpose.” St. Paul, Minn., City Charter ch. 13, § 13.01.1 (2007) (Charter). The city’s legislative code defines “open space” as “[l]and and water areas retained for use as active or passive recreation areas or for resource protection.” St. Paul, Minn., Legislative Code ch. 60, § 60.216 (2007) (Code). “Parks,” as opposed to “park purposes,” are more narrowly defined as “all the public grounds and squares maintained as pleasure grounds and designated recreation areas by the City of St. Paul.” Id. at ch. 170, § 170.01 (2007).

All four of the parcels used for park purposes are still in their natural state; there is no information in the record as to whether they are actively used for recreational purposes, but there is also no prohibition against entry onto the parcels for recreational purposes. 2

Ramsey County, which would benefit from the sale of tax-forfeited lands located within the county, advised the city that its use of the parcels was not in compliance with the restricted-use deeds. When the city refused to reconvey the parcels to the state, the county contacted the state to complain about the use of these parcels. On May 31, 2006, the commissioner issued declarations of reversion for the five parcels. The city began these five lawsuits to prevent reversion.

The parties agreed that there were no material facts in dispute and moved for summary judgment. The district court granted summary judgments to the city, concluding that the city’s code and charter provided definitions for park purposes and that the city was in compliance with the use deeds. The state appealed from these five judgments. This court consolidated the appeals.

ISSUES

1. Did the district court err by concluding that use of the parcels as open space and for resource protection is an “authorized public use” within the meaning of Minn.Stat. § 282.01, subd. la (2006)?

2. Did the district court err by concluding that storage of street-cleaning debris is an “authorized public use” in compliance with the use deed issued under Minn.Stat. § 282.01, subd. la?

ANALYSIS

The application of a statute to undisputed facts is a legal question, which this court reviews de novo. Harrison ex rel. Harrison v. Harrison, 733 N.W.2d 451, 453 (Minn.2007). Generally, we interpret a statute according to the plain meaning of its language; if a statute is ambiguous or is reasonably susceptible to more than one interpretation, the court may “consider the circumstances under which the law was enacted, the consequences of a particular interpretation, and the law’s legislative history.” Id.; Minn.Stat. § 645.16 (2006).

Statutory Interpretation: Park Purposes Parcels

The commissioner of revenue may sell tax-forfeited land to a municipality for any public purpose at market value or may convey tax-forfeited land free of charge to a municipality for an “authorized public use.” MinmStat. § 282.01, subd. la (2006).

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Bluebook (online)
754 N.W.2d 386, 2008 Minn. App. LEXIS 330, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-saint-paul-v-state-department-of-revenue-minnctapp-2008.