Even were we to agree with County s separate acts theory, the classification is in connection with the assessment. Indeed, there would have been no dispute as to the classification without the assessment. In addition, were it not for the assessment, Segers would not have been harmed. Because Segers lawsuit challenged the assessment, the claim falls within the tax exclusion. Therefore, there is no coverage under the policy for County s acts.
Judgment is affirmed.
However, Gould has no application to the issue now before us.