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existing private sewer and water system on lots must be <br /> credited to the landowner when considering the amount of <br /> benefit from the improvement (new law) , that the presump- <br /> tion of validity could be easily overcome by the property <br /> owner by introducing any evidence on value [modification <br /> of paragraphs 1 and 2 above] that "as a practical matter <br /> this means many improvements may not be fully assessed <br /> but must be funded through some other means, such as <br /> general property taxes" [new direction by the court] . <br /> 2 . In Kraemer & Sons, Inc vs. Village of Burnsville, <br /> Minn. , 245 N.W.2d 445 (1976) , the Supreme Court <br /> stated that any general benefit from the improvement <br /> must be paid for out of general funds and it cannot be <br /> specially assessed against property (new law or at least <br /> modi=fication of prior case law) . <br /> 3. In Continental Sales & Equipment Co. vs. Town of Stuntz, <br /> Minn. , 257 N.W. 546 (1977) , the Supreme Court <br /> Find that although M.S. S429.01, et seq. , provided that <br /> an appellant must appeal within 20 (now 30] days of the <br /> adoption of the assessment roll, a property owner may <br /> sue at any time pursuant to M.S. 5278. 01, et seq., to <br /> invalidate existing special assessments. (This new law <br /> fortunately was later eliminated by the state legislature.] <br /> 4. In Southview Country Club vs. City of Inver Grove Heights, <br /> Minn. , 263 N.W.2d 385 (1978) the Supreme Court <br /> held for the first time: <br /> "where an assessment is levied on part of a land <br /> holding which is devoted as a totality to some <br /> specific use, the inquiry into whether the portion <br /> assessed has increased in value must take into <br /> account the function of that portion as a part of <br /> the whole." <br /> [New law which will have effect on assessments in golf courses, <br /> railroads, large tracts of land.] <br /> 5. In Buettner vs. City of St. Cloud, Minn. , <br /> N.W.2d !_, March 16, 1979, the Supreme Court ruled: <br /> a. "where the sole issue present is whether <br /> there has been an unconstitutional taking, the <br /> trial court cannot abrogate its duty to uphold <br /> constitutional safeguards and defer to judr.nent <br /> of the taxing authority. Decision must be oased <br /> upon independent consideration of all the' evi- <br /> dence . . . " <br />