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r <br />J <br />Anoka County and in the State of Minnesota. <br />4. The actual market value of the property as of the <br />assessment date pertinent herein, based upon comparison with the <br />property of the same class and in comparable localities, was <br />substantially less than the estimated market value placed upon the <br />property by the assessor. <br />5. The market value and resultant assessed value as <br />determined by the assessor for the property are greater in an <br />amount than can lawfully or constitutionally be established or <br />imposed upon the property; that the values were determined and <br />imposed in an arbitrary and unreasonable manner and are excessive, <br />unfair, discriminatory, illegal and invalid; and that the tax <br />imposed on the property by reference to the values is illegal and <br />invalid, being contrary to and in violation of Chapters 272 and 273 <br />of the Minnesota Statutes, Article X (formerly Article IX), Section <br />1 of the Constitution of the State of Minnesota, and the Fourteenth <br />Amendment of the Constitution of the United States. <br />6. No proceedings of any kind for the correction of the <br />assessment against the real estate is pending in any Court. <br />WHEREFORE, Petitioner prays that the Court determine the <br />validity of the claims and objections of Petitioner with respect to <br />the valuation and assessment for general tax purposes of the <br />subject property; that the estimated market value for the property <br />be reduced from the value placed upon them by the assessor; that <br />the assessed valuation thereof be reduced to a sum commensurate <br />therewith; and that the Court grant judgment to Petitioner herein <br />