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I • CHAPTER 26 B. Relation of special assessments to market value Special assessments reflect the influence of a specific local improvement on the value of specific property. No matter what method the city uses to establish the amount of the assessment, the real measure of benefits is the increase in the market value of the land as a result of the improvement. Buettner v. City of St. Cloud,277 A special assessment that exceeds the special benefit is a taking of the N.W.2d 199(Minn. 1979). property without fair compensation in violation of the Fourteenth Southview Coun0,Club.v.City of Amendment of the United States Constitution.Article X, Section 1 of the Inver Grove Heights,263 N.W.2d lover (Minn. 1978). Minnesota Constitution reads in part as follows: "The legislature may 385authorize municipal corporations to levy and collect assessments for local improvements upon property benefited thereby without regard to cash Minn.Const.art X,§ 1. valuation."As the courts have made clear, the special benefit is the increase in market value of the land as a result of the improvement. Minn.Stat.§429.081. A property owner may appeal a special assessment to district court if the Minn.Stat.§429.061. owner files a signed written objection with the city clerk prior to the assessment hearing or with the presiding officer at the hearing. The district 0 court determines de novo any special benefit due to the improvement. Buzick v. City of Blaine,505 Special assessments are presumptively valid if the land assessed receives a N.W.2d 51 (Minn. 1993). special benefit from the improvement, the assessment is uniform as applied Schumacher v. City ofExcelsior, to the same class of property, and the assessment does not exceed the special 427 N.W.2d 235(Minn. 1988). benefit. The special benefit is measured by the increase in the market value Tri-State Land Co.v. City of of the land due to the improvement. The assessment roll constitutes prima Shoreview,290 N.W.2d 775 facia proof that an assessment does not exceed a special benefit, and the (Minn. ]980). party contesting the assessment must introduce evidence sufficient to Ewert v.City of Winthrop,278 overcome the presumption. If the evidence is conflicting and there is an N.W.2d 545(Minn. 1979), appeal of the amount of a special assessment, it is the responsibility of the district court to determine whether the assessment exceeds the market value increase and,if so, by what amount. Property owners are appealing special assessments to district court with greater frequency. Thus it is imperative at the hearing on the assessments for the city to present direct evidence of the benefit in the form of expert testimony by a person qualified to appraise real estate, and determine the increase in market value as a result of the improvement. The evidence presented by the city must fairly support a finding that the market value will increase at least as much as the amount of the proposed assessment. HANDBOOK FOR MINNESOTA CITIES 26-5 This chapter last revised 12/15/2004