ABSTRACT
Village and a taxpayer and planning commissioner in that village brought action against auditors of seven counties in metropolitan area challenging constitutionality of fiscal disparities act. The metropolitan council intervened. The District Court, Dakota County, Robert J. Breunig, J., held the statute to be unconstitutional and one county auditor and the metropolitan council appealed. The Supreme Court, Otis, J., held that city which actually benefited from the operation of the law did not have standing; but that individual, as a taxpayer and planning commissioner, did have standing; and that the law, under which 40 percent of the increase in revenues raised by taxes on commercial and industrial property was pooled and redistributed to the municipalities on the basis of their fiscal capacity and their population conferred sufficient benefits upon those municipalities which bore the burden of taxation to satisfy constitutional requirements that taxes be uniform upon the same class of subjects.
