(concurring in part).
I agree with the disposition reached by the majority and its determination that the County complied with the requirements of Minn.Stat. § 15.99, subd. 2(a) (2006), the 60-day rule. I write separately because I would reach the threshold issue that is not decided by the majority — that is, whether the requirements of the 60-day rule apply to county decisions approving or denying a subdivision application.
The straightforward question presented in this litigation is whether the 60-day rule *723applies to the appellant county’s decision denying respondent’s subdivision application. Without explanation, the majority assumes without deciding that the statute applies and then analyzes whether the county complied with its requirements. The majority has articulated no legal or prudential reason to assess the county’s compliance with the 60-day rule without first deciding whether it applies, and I discern none. The grounds on which we traditionally exercise restraint and decline to address an issue properly before us do not apply here. For example, this is not a constitutional question. See, e.g., State v. North Star Research & Dev. Inst., 294 Minn. 56, 81, 200 N.W.2d 410, 425 (1972) (explaining that “this court does not decide important constitutional questions unless it is necessary to do so in order to dispose of the case”); Minn. Baptist Convention v. Pillsbury Acad., 246 Minn. 46, 62, 74 N.W.2d 286, 296 (1955) (same).
Absent a sound reason for failing to decide the threshold issue presented in this case, this court should determine the applicability of the statute to the County. For the reasons that follow, I would conclude that section 15.99 applies to county decisions approving or denying subdivision applications.
Minnesota Statutes § 15.99, subd. 2(a), provides:
Except as otherwise provided in this section, section 462.358, subdivision 3b, or 473.175, or chapter 505, and notwithstanding any other law to the contrary, an agency must approve or deny within 60 days a written request relating to zoning, septic systems, watershed district review, soil and water conservation district review, or expansion of the metropolitan urban service area for a permit, license, or other governmental approval of an action. Failure of an agency to deny a request within 60 days is approval of the request. If an agency denies the request, it must state in writing the reasons for the denial at the time that it denies the request.
(Emphasis added.) The parties agree that the question for interpretation under the statute is whether a subdivision application to a county is a request “relating to zoning.”
“Zoning” is generally intended to mean “[t]he legislative division of a region ... into separate districts with different regulations within the districts for land use, building size, and the like.” Black’s Law Dictionary 1649 (8th ed. 2004). Recently we observed that a zoning ordinance is one that “ ‘regulates the building development and uses of property.’ ” Mendota Golf v. City of Mendota Heights, 708 N.W.2d 162, 172 (Minn.2006) (quoting In re Denial of Eller Media Company’s Applications, 664 N.W.2d 1, 8 (Minn.2003)).
The words “relating to” mean a connection, link, or logical relation to something. See American Heritage Dictionary 1472 (4th ed. 2006) (defining “relate” as “[t]o bring into or link in logical or natural association [and][t]o have connection, relation, or reference”). Because the words “relating to” refer to a connection, link, or logical relationship between objects, they are not words of limitation. Clearly, the phrase “written request relating to zoning” describes something broader than “zoning” itself. Giving the words “relating to” their plain and ordinary meaning results in the conclusion that the phrase “relating to zoning” describes not only requests made under a zoning ordinance, but also other requests that have a connection, link, or logical relationship to a zoning ordinance.
A subdivision application, which is an application for the division of an area of *724real estate into subdivided lots,1 has a clear connection to the “building development and uses of property” covered by a zoning ordinance. See Mendota Golf, 708 N.W.2d at 172 (explaining the object of the zoning ordinance). Thus, I would conclude that a subdivision application has a sufficient connection, link, or logical relationship to “zoning” and, therefore, falls within the phrase “relating to zoning” in Minn. Stat. § 15.99, subd. 2(a).
The definition of “official control” in Minn.Stat. § 394.22, subd. 6 (2006), further illustrates the connection between a subdivision application and “zoning.” Both zoning ordinances and subdivision controls fall under the definition of “official control.” Id. (“Such official controls may include but are not limited to ordinances establishing zoning [and] subdivision controls”). Official controls determine “the physical development of a municipality or a county or any part thereof or any detail thereof.” Id. Under Minn.Stat. § 394.22, subd. 6, subdivision controls and zoning ordinances share the common feature of controlling the physical development of an area of real estate. A subdivision ordinance is part of the county’s official controls and, therefore, is part of the county’s regulation of the use of land within its boundaries. Thus, the definition of “official control” makes explicit the connection, link, and logical relationship between a subdivision application to a county and zoning.
The introductory language to subdivision 2(a) also supports the conclusion that the statute applies to the county. Specifically, it states that it applies to all requests “relating to zoning” except as provided in section 462.358, subd. 3(b), or section 473.175, or chapter 505. Based on a careful reading of these statutes, it is clear that a subdivision application to the county is not excepted from the time deadline requirements of the statute.
Minnesota Statutes § 462.358, subd. 3(b) (2006), creates a 120-day deadline for municipalities’ consideration of subdivision applications. By its own terms, this exception does not apply to a subdivision application to a county. Similarly, Minn. Stat. § 473.175 (2006), establishes a 120-day deadline for a metropolitan council’s review of a local government unit’s submission of a comprehensive plan. Consequently, this exception does not apply to a subdivision application to a county. Clearly, municipalities are required to meet statutorily imposed time deadlines for consideration of subdivision applications under sections 462.358, subd. 3(b) and 473.175. But I discern no legislative intent to exclude counties from such a time deadline.
Chapter 505 relates to, among other things, subdivision ordinances, but provides no time limit for a county’s approval of a subdivision application. Thus, chapter 505 does not set forth a different time deadline for county subdivision applications. Further, it does not expressly prohibit a time deadline in Minn.Stat. § 15.99. On the contrary, Minn.Stat. § 505.03, subd. 2(c) (2006), explicitly provides that its terms “shall not extend the time deadlines for preliminary or final approval as required under this section, section 15.99 or 462.358, or any other law.” Thus, Minn. *725Stat. § 505.03, subd. 2(c), does not alter the time deadlines established in Minn. Stat. § 15.99, subd. 2(a).
For all the foregoing reasons, I would conclude that Minn.Stat. § 15.99, subd. 2(a), applies to a subdivision application submitted to the county and requires the County to meet the 60-day time deadline.
. "Subdivision” means "[a]n area of real estate composed of subdivided lots.” American Heritage Dictionary at 1722. Minnesota Statutes § 462.352, subd. 12 (2006), defines "subdivision” as
the separation of an area, parcel, or tract of land under single ownership into two or more parcels, tracts, lots, or long-term leasehold interests where the creation of the leasehold interest necessitates the creation of streets, roads, or alleys, for residential, commercial, industrial, or other use or any combination thereof....