Laserfiche WebLink
K rTTY SHOULD CONDOCT BEFORE- AND AFTER-MARKET IMPROVEMENT VALUATION <br />STUDIES REGARDING PROPERTY TO BE ASSESSED TO DETERMINE THE AMOUNT OF <br />SPECIAL ASSESSMENT <br />Anoellants were landowners in Sibley County. They had platted and <br />sold various parcels of land since 1957. Some of the lots were <br />orovided with utility service after payment by the landowners of a $300 <br />hook-up charge to the city. In 1974 and 1975 the city decided to make <br />various improvements, such as curb, gutter, sewer, water, and street <br />surfacing,^in those areas.of the city where these installations were <br />not already made. <br />The citv prepared assessment rolls in compliance with state law. <br />However, the person who prepared the assessment rolls and the <br />eacrtUtified that they did not make a before- and after-market <br />improvment valuation study regarding the appellants assessed <br />property. The appellants brought suite alleging that the assessments <br />Sere excessive. The trial court held for the city, stating that the <br />market value of the land increased by more than the assesse . <br />•Upon appeal to the Minnesota'Supreme Court, however, the judgment was <br />r0vecsed and rainanded. <br />The Court had difficulty in finding that the special benefits «=eived <br />by the appellants' property as a result of the <br />exceeded the assessment made. The reaso,' ..or the difficulty was the <br />fac*- that both of the patties presented conflicting evidence regarding <br />thS^a^ket value of tL property before and after t^^Vt:^^“d7u" m\t: y made. The Court was faced with a battle of the experts and ultimately <br />found that the appellants' expert (a real estate <br />credible than the city's expert lanother real estate appraiser . <br />Apparently the two appraisers had different methods of appraisal. <br />The appellants' expert looked at the land itself, analyzed the current <br />real fitate market in the city, and compared the <br />similar property recently sold. The city = and sellingof the market value on his experience in building and selling <br />speculation homes in a nearby city. The Couru, <br />e'vidence, found the appellants' ^3® 3^3%”^ pursu”^^^Therefore, it ordered the assessments to be re ass P <br />the re-estimated market values. <br />The court also held that when * ““".“dTo^'/uryTrilt^l^^^^^^^^^ <br />case to district court# he is not ^ there is no such <br />trial is specifically granted trstatute for special assessments, the matter April 13, <br />court judge. Evert v. City of Winthrop (Minn Sup. Ct., April i:>, <br />1979). <br />i <br />H . ■.