Court of Appeals of Minnesota October 13, 1998, No. CX-98-557 (MacCharles v. State Department of Revenue)

OPINION

KALITOWSKI, Judge.

Appellant Michael A. McGrath, Minnesota State Treasurer, challenges the district court’s denial of his motion to dismiss for lack of subject matter jurisdiction, arguing: (1) respondents’ only available method of obtaining review of the Anoka County Board of Commissioner’s denial of their application to repurchase tax-forfeited property was to petition this court for