Nyquist v. Town Center, Crow Wing County

Rogosheske, Justice.

Plaintiffs challenge the validity of a special property tax assessment for road improvements that was levied by the town board on their unplatted lots. The trial court upheld the action of the board, finding that the special benefits were commensurate with the assessment made. On appeal plaintiffs principally question the sufficiency of the evidence to support the court’s findings that the lots “are suitable for residential development” and that as such their value has “been increased by a sum at least equal to the amount assessed.” We hold that the evidence adequately…