David E. McNally Development Corp. v. City of Winona

OPINION

MINGE, Judge.

Appellant city challenges the district court’s judgment setting aside its assessment and ordering a reassessment of all property covered by the assessment roll. Although respondent’s evidence as to cost and value is insufficient to rebut the presumption of the assessment’s validity, we agree with the district court that the city did not comply with its ordinance in determining the gross developable area benefited by the improvement. Because that error affects the entire assessment roll, we affirm the district court’s disapproval of the assessment roll and we remand to the…