04-14-2005 - Laserfiche WebLink

Home Browse Search

House Research Department February 2004 Special Assessments Page 5 • A special assessment that does not meet these requirements is an unconstitutional taking.' The benefit is measured by the difference between what a willing buyer would pay a willing seller for the property before and after the improvement,based on the highest and best use of the land.10 Present use of the land is not the controlling factor." The assessment roll is prima facie evidence that the assessment does not exceed the special benefit. The contesting party has the burden of introducing competent evidence to overcome this presumption.'2 Procedure to Impose Special Assessments Minnesota Statutes, chapter 429, specifies the procedures that must be followed in order to use special assessments.13 Local governments must be careful to follow all of the necessary steps to insure that the assessments are properly imposed to avoid legal challenges from the landowners. The following summarizes the procedure as if it has three phases. Although the statutes do not refer to phases, it may be easier to understand the complicated process this way. For specific types of projects, there are specific additions or exceptions to these procedures. The law also provides for supplemental assessments and appeals from assessments,which are not covered here. • Phase I: Initiation and Preliminary Assessment14 • Initiate the process. Either the local government or a petition signed by the affected property owners may initiate the proceedings. • Prepare a report. The local government must have a report prepared on the necessity, cost-effectiveness, and feasibility of the proposed improvement. The city engineer or some other competent person prepares the report. 9 Southview Country Club v. City of Inver Grove Heights, 263 N.W.2d 385,387-388(Minn. 1978) (citing Carlson-Lang Realty Co. v. City of Windom,307 Minn.368,369,240 N.W.2d 517, 519(1976); Quality Homes, Inc. v. Village of New Brighton,289 Minn. 274, 183 N.W.2d 555(1971);In re Improvement of Superior Street,Duluth, 172 Minn.554,559,216 N.W.318,320(1927)). 10 Eagle Creek Townhomes,LLP v. City of Shakopee,614 N.W.2d 246,250(Minn.App.2000)review denied (Sept. 13,2000)(citing EHW Properties v. City of Eagan, 503 N.W.2d 135, 139(Minn.App. 1993)and Buzick v. City of Blaine,491 N.W.2d 923,925 (Minn.App. 1992),aff'd 505 N.W.2d 51 (Minn. 1993)). "Anderson v. City of Bemidji,295 N.W.2d 555, 560(Minn. 1980). 12 Buzick v. City of Blaine, 505 N.W. 2d 51, 53 (Minn. 1993)(citing Tri-State Land Co. v. City of Shoreview, 290 N.W.2d 775,777(Minn. 1980)). • 13 Chapter 429 does not prescribe the procedures to be followed by a municipality in making improvements financed without the use of special assessments. Minn.Stat. § 429.021, subd.3. 14 Minn. Stat. §429.031.