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DORSEY & WHITNEY LLP <br /> <br />December 2, 1998 <br />Page 2 <br /> <br /> 2. The Cargill parcels contain land not properly included within the adjusted gross <br />acreage subject to assessment, including apparently areas that contain wetlands and other <br />undevelopable features. <br /> <br /> 3. The Cargill parcels are not benefitted as suggested in the proposed assessments <br />because the improvements will not result in increases to market value of the properties to the <br />extent of the proposed assessments. <br /> <br /> 4. Included within the proposed assessments are certain improvements that will <br />benefit properties outside of the assessment area established by the City Council. <br /> <br /> 5. The Cargill parcels have not been assessed equally with other properties in <br />proportion to pertinent benefits provided by the improvements. <br /> <br /> Cargill does not waive its rights to further address the issues outlined above, or to address <br />other matters relevant to the proposed assessments. The summaries provided above are intended <br />only to facilitate review of these issues with City officials, and are not meant to be exhaustive. <br />Cargill specifically reserves all rights to challenge the proposed assessments pursuant to <br />Minnesota law, including without limitation, the rights established in Minn. Stat. ch. 429. <br /> <br />We look forward to discussing these matters with you. Thank you. <br /> Gregory~taine <br /> <br />Signed this ,3 day of December, 1998 <br />CARGILL INCORPORATED <br /> <br /> <br />