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2. Such an assessment in absence of fraud, mistake or illegality, is conclusive upon the courts. 3. Value of special benefits from an improvement for assessment purposes is found by determining what increase, if any, there has been in market value of benefited land. The questions of whether the property assessed received any special benefits from the improvement and whether the assessment exceeds to a substantial amount, the special benefits are open for review. The law does not require that special assessments correspond in exactness with benefits conferred. 4 . In that review, however, when reasonable men (expert appraisal witnesses) differ, the determination of the City Assessor will be upheld. 5. Apportionment of special assessments against adjoining property was a legislative function. 6. Present use is not controlling in determining benefits in a special assessment levy. The benefit is presumed to inure not. to the present use, but the property itself. 7. No costs may be taxed against the city by the prevailing landowner in a successful appeal. 8. The court should not substitute its judgment for that of the city council. 9. If the court finds that the special assessment was excessive, the court should only invalidate the assessment and the city should determine what the reassessment should be. 10. The assessment must be uniform upon the same class of property. The above legal principles are best summarized in the 1962 case of Village of Edina vs. Joseph, Minn. , 119 N.W.2d 809, but are found generally in Minnesota cases from 1885 to 1976. III. Recent Important Changes in Special Assessment Law. Beginning in 1976, the Minnesota Supreme Court began clari- fying, remaking and revising prior case lair and making new a' ' ess- ment law not required by the Statutes , as follows: 1 . In Carlson-Lang Realty Company vs. City 'of Windom, Minn. , 240 N.W.2d 517 (1976) , the Supreme Court ruled— that a special assessment cannot exceed the benefit con- ferred (changing paragraph 3 above) , that the value of an -2-