did not rule on an issue not before it, a position it has taken on other occasions. In AFSCME Council 96 v. Arrowhead Regional Corrections Bd., 356 N.W.2d 295 (Minn.1984), the court considered whether an employee threatened with discharge from the corrections board had a right to both a Veterans Preference Hearing under Minn.Stat. § 197.46 (1982) and arbitration under a collective bargaining agreement. The court did not address whether the corrections board could be a "political subdivision" of the state under the Veterans Preference Act even though the board had no power to tax, because neither party asked the court to address that issue. See Winberg v. University of Minnesota, 485 N.W.2d 325, 331 (Minn.App.1992) (Huspeni, J., dissenting), rev’d 499 N.W.2d 799, 802-03 (Minn.1993) (<HOLDING>). 7 . In a third case, Acrometal Cos. v. First
holding state university is not a person under  1983 holding that the determination of the boundaries of a political subdivision of the state is a political question solely within the power prerogative and discretion of the legislature and not subject to judicial review recognizing that a board of elections is not a political subdivision and its members are not county officers holding that it was not the taxpayers responsibility to pursue the different tax units to which the illegally levied county tax was proportioned as the taxpayer was entitled to recover the full amount of the tax from the county the collecting entity holding that the university was not a political subdivision of the state because it had no power to tax or cause taxes to be levied