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Land Use and Zoning—Legal Review <br /> Planning Commission Meeting <br /> May 13,2003 <br /> Page 14 <br /> • The Court of Appeals has held that in determining whether a non- <br /> conformed building or structure has been destroyed to an extent of <br /> 50% or more of its market value, a reviewing authority must consider <br /> the market value of the entire non-conforming use. Buss v.Johnson, <br /> 624 N.W.2d 781 (Minn.App.,2001). <br /> 5. Amortization. Prior to 2001, zoning ordinances often established an <br /> amortization period for pre-existing,non-conforming uses. These <br /> ordinances typically provided that at the expiration of the <br /> amortization period the use must cease. Courts typically upheld such <br /> amortization periods,holding that the adoption of an ordinance <br /> establishing an amortization period is a legislative act to which the <br /> courts should afford great deference,even when the amortization <br /> period was as short as two years. See AVR Inc. v.City of St. Louis <br /> Park, 585 N.W.2d 411 (Minn.App., 1998). <br /> However,the 2001 Legislature also addressed the issue of <br /> amortization,enacting Minn. Stat. §462.357, Subd. 1(c),which <br /> provides as follows: <br /> Except as otherwise provided in this subdivision, a <br /> municipality must not enact, amend or enforce an <br /> ordinance providing for the elimination or <br /> termination of a use by amortization which use was <br /> lawful at the time of its inception. This subdivision <br /> 411 does not apply to adults-only bookstores, adults-only <br /> theaters, or similar adults-only businesses, as defined <br /> by ordinance. <br /> This statute also supercedes local zoning ordinances, and prohibits <br /> local government from amortizing out non-conforming uses, except <br /> those uses specified in the last sentence of the ordinance. <br /> B. Moratoria. <br /> 1. Authorization.Minn. Stat. §462.355 Subd. 4. Specifically authorizes <br /> the adoption of Moratoria,defined in the statute as "interim <br /> ordinances", as follows: <br /> If a municipality is conducting studies or has <br /> authorized a study to be conducted or has held or has <br /> scheduled a hearing for the purpose of considering <br /> adoption or amendment of a comprehensive plan or <br /> official controls as defined in Section 462.352. <br /> Subdivision 15, or if new territory for which plans or <br /> controls have not been adopted is annexed to a <br /> municipality,the governing body of the municipality <br /> may adopt an interim ordinance applicable to all or <br /> part of its jurisdiction for the purpose of protecting <br /> the planning process and the health, safety and <br /> welfare of its citizens. The interim ordinance may <br /> • regulate, restrict or prohibit any use, development, or <br />