1. The value of the land and buildings taken.
2. The damage to the land and buildings not taken.
3. The benefit to the remainder, which must be deducted from (2).
Thus in California the owner of property taken will have as damages at least the value of the land taken, whereas in the Minneapolis street procedure it is conceivable that the owner might not receive as compensation the value of the land taken.
The better rule in these cases is illustrated by the Kansas City procedure where the jury must find:
1. The actual value of land or easement taken.
2. The actual damage to land or buildings remaining.
3. The assessment which is to be levied against the city at large.
4. Special assessment against each parcel of land found specially benefited.
Only this special assessment (4) may be deducted from the owner’s compensation for damage (1) and (2).