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11114 rw Another way to reduce the number of special assessment appeals is for the city to pay some substantial portion of the cost of all improvements out of general funds. The larger the portion of cost assumed by the city, the smaller would be the chances that any individual assessment would exceed the benefit from the improvements as measured by the increased market value resuling from that improve- ment. Finally, some cities might wish to utilize a hint made by the court in the Buettner opinion by making available to the property owner, as part of the municipal assessment process, an adversary proceeding where evidence of market value could be considered and made a part of the assessment determination. Without further elaboration by the court in some subsequent decision, this approach is by no means a guaranteed cure for assessment appeal problems; however, it would seem reasonable that the assessment hearing notice could contain a statement' that those who wish to dispute their assessment as determined by an assessment formula might notify the council and the council could then arrange for a hearing before an impartial hearing officer. The property owner could then bring in relevant evidence concerning the improvement in market value and the city could do likewise. The city could then adopt the assess- ment roll, including assessments determined on a conventional formula basis and also those determined in adversary proceedings. The language of the Buettner decision seems to indicate that the Minnesota Supreme Court would limit the trial court to a rev ' upon the record without new testimony if such adversary hearings held and an adequate record made as part of the city's assessment proceedings. If that is the court's ultimate decision, the city would have some greater certainty of its expected special assessment yield much earlier than if it waited for a district court ttrial lrththat dis- regards all prior municipal proceedings. potential solution is somewhat conjectural until such a procedure is appealed and sustained by the Supreme Court. While legislative proposals may be made to deal with the municipal problems resulting from the Buettner case, a statutory remedy will not easily be found since objections found by the court to special assessment proceedings were based on constitutional, not statutory, grounds. In the meantime, city councils should make a practical examination of the assessment rolls to determine whether or not an appeal aisparticular realisticassessment ofithelikely real whether or not that assessmentestate market in their city.