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Notwithstanding the provisions of any law to the contrary, any county, statutory or home rule <br />charter city or town, making a special assessment at its discretion, defer the payment of that <br />assessment for any homestead property owned by a person 65 years of age or older or retired by <br />virtue of a permanent and total disability for whom it would be a hardship to make the payments. <br />Any county, statutory or home rule charter city or town electing to defer special assessments <br />shall adopt an ordinance or resolution establishing standards and guidelines for determining the <br />existence of a hardship and for determining the existence of a disability, but nothing herein shall <br />prohibit the determination of hardship on the basis of exceptional and unusual circumstances not <br />covered by the standards and guidelines where the determination is made in a nondiscriminatory <br />manner and does not give the applicant an unreasonable preference or advantage over other <br />applicants. <br />435.195 Termination of right to deferred payment. <br />The option to defer the payment of special assessments shall terminate and all accounts <br />accumulated plus applicable interest shall be come due upon the occurrence of any of the <br />following events: (a) the death of the owner, provided that the spouse is otherwise not eligible <br />for the benefits hereunder; (b) the sale, transfer or subdivision of the property or any part <br />thereof; (c) if the property should for any reason lose its homestead status; or (d) if for any <br />reason the taxing authority deferring the payments shall determine that there would be no <br />hardship to require immediate or partial payment. <br />s/s Joel R. Hanson <br />City Administrator <br />Published in the Roseville -Little Canada Review on October 26 and November 2, 1999. <br />Page 66 <br />