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Finally, some cities may wish to <br />pick up on a hint that the Court <br />gave in its Buettner decision, by <br />making available to the property <br />owner, as a part of the municipal <br />assessment process, an adversary <br />proceeding where evidence of <br />market value improvement could <br />be considered and made a part of <br />the assessment determination. <br />Without further pronouncements <br />from the Minnesota Supreme <br />Court, this approach is by no <br />means a guaranteed cure for <br />assessment appeal problems. How- <br />ever, it would seem reasonable <br />that the assessment hearing notice <br />could contain a statement that <br />those who wish to dispute their <br />assessment as determined in usual <br />formula fashion may notify the <br />council, and the council can then <br />arrange for a hearing before an <br />impartial hearing officer. The <br />property owner could then put in <br />such testimony as he thinks is <br />relevant concerning the im- <br />provement in market value of his <br />property, and the city could do <br />likewise. The city could then adopt <br />the assessment role, including <br />assessments determined on a <br />conventional formula basis and also <br />including those determined in <br />adversary proceedings. <br />The language of Buettner seems <br />to indicate that the Supreme Court <br />would limit the trial court to a <br />review upon the record (without <br />new testimony) if such adversary <br />hearings were held and an <br />adequate record made as part of <br />the city's assessment proceedings. <br />If that is the ultimate decision of <br />the Supreme Court, the city would <br />have some greater certainty as to <br />the amount of money it could <br />expect to collect, much earlier <br />than if it waited for a district court <br />"THE TANK WITH <br />THE RED ROOF" <br />Complete Service on <br />Your Water Storage Tank <br />Painting — Repairing <br />Sandblasting — Roofs — Jackets <br />Maintenance Contracts — Ladder Cages <br />Thermal Heaters for Water Tower Freeze Protection <br />Int. Inspection By Closed Circuit TV Available <br />WATERTOWER <br />PAINT & REPAIR CO., INC. <br />Box 67 Clear Lake Iowa 50428 <br />Over 50 Years Serving Municipalities <br />Phone: Area 515/FL 7 -2101 or FL 7-2102 <br />A. J. BOUDREAU <br />Minnesota Field Supervisor <br />Pengilly, Minnesota (218) 855-1074 <br />Member of American Water Works Association <br />32 <br />— ? 7 <br />trial which disregards all prior <br />municipal proceedings. This last <br />potential solution offers no real <br />certainty to a city until such a <br />procedure is appealed to the <br />Supreme Court and sustained. <br />Undoubtedly, before the next <br />session of the legislature, proposals <br />will be made to address problems <br />raised by the Buettner case by <br />amendment to the statutes. How- <br />ever, a statutory remedy will not <br />be easily found, since the problem <br />the Court found with local assess- <br />ment proceedings is constitutional <br />in its origin. In the meantime, <br />governing bodies will have to <br />examine their assessment rolls in a <br />very practical way to determine <br />whether or not an appeal is likely <br />to result from a particular assess- <br />ment and whether that assessment <br />is realistic in- view of the real estate <br />market in their city. <br />x.. from Coast -:to - :Coast <br />and Canada; too <br />olmanize <br />Pressure- Treated Lumber <br />Preferred by Public officials <br />Wolmanized Lumber is Treated <br />to Last a lifetime for <br />•PLAYGROUNDS *PARKS *BUILDINGS <br />Coll Us at 612-3781520 • <br />. M. STEWART LUMBER COMPANY, INC.• <br />A Subsidiary of tom, LONE STAR INDUSTRIES <br />421 JOHNSON ST. N.E.' <br />='.'. MINNEAPOLIS;'MINNESOTA 55413 <br />G <br />(365 <br />MINNESOTA CITIES <br />