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s <br />WOODHILL COUNTRY CLUB <br />200 WOODHILL ROAD <br />WAYZATA, MINNESOTA 55391 <br />473 -7333 <br />Board of Review <br />City of Orono <br />Orono, Minnesota <br />Ladies and Gentlemen: <br />June 11, 1986 <br />Please accept this letter as a protest relating to the new assessment of the <br />Woodhill Country.Club premises. Woodhill is situated principally in Orono, but the <br />building and probably some of the other parts of the land are located in Wayzata. <br />We have been informed that the aggregate open space value assessed against <br />oo-- FCC) <br />Woodhill for 1986 is �f compared to the 1985 value of $ -8 .Assuming <br />7.62, <br />these figures to be correct, this constitutes a increase. <br />The statistics provided show that the County Asssessor has valued Woodhill <br />higher than any other golf course in Hennepin County, using a grid or a matrix that <br />involves great subjectivity on the part of the assessor. <br />The law provides that the assessor must not consider the value the golf <br />course real estate would have if it were converted to commercial, industrial, <br />residential or seasonal residential use. In other words, it cannot be taxed at its <br />"highest and best" use, but rather must be valued for its present recreational use. <br />It does not seem credible that the land of the Woodhill golf course should be valued <br />higher than Interlachen Country Club, Wayzata Country Club, Minneapolis Country <br />Club or Oakridge Country Club, by example. The latter Clubs are in a much more <br />urban setting and as open space should be more valuable, if the spirit of the subject <br />statute were to be recognized. <br />We urge that the assessment of Woodhill for open space purposes be continued <br />as in the past and that an adjustment be made accordingly. <br />Sincerely, <br />Henry S. Kin an, <br />President <br />