03-14-1979 Council Agenda - Laserfiche WebLink

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LOU MLKENNA Director JOHN A. KLEIN Administrative Assistant DEPARTMENT OF F OPERTY TAXATION COUNTY OF RAMSEY 126 Court House St. Paul, Minnesota 55102 December 3, 1974 X04 : Suburban Ramsey County City and Town Clerks Dear Sir or Madam: /o„ fR od4. DIVISION MANAGERS: William E. Carlson Property Valuation William M. Killeer, Revenue C. Thomas Osthoff Land Records Laws of Minnesota, 1974, Chapter 206 provides for the deferrment of special assessments for senior citizens on the basis of hardship The pertinent sections are: Sec. 7. (444.22) SENIOR CITIZENS HARDSHIP TAX DEFERRAL. Notwithstanding the provisions of any law to the contrary, any county, city or town, making a special assessment may, at its discretion, defer the payment of that assessment for any home- stead property owned by a person 65 years of age or older for' whom it would be a hardship to make the payments. Sec. 8. (444.23) PROCEDURE TO OBTAIN DEFERRED ASSESSMENT. The homeowner shall make application for deferred payment of special assessments on forms prescribed by the county assessor of the county in which the homestead is located. Where the deferred assessment is granted, th@ assessor shall record a notice thereof with the register of deeds of said county which shall set forth the amount of the assessment. The taxing authority may determine by ordinance or resolution the amount of interest, if any, on the deferred assessment and this rate shall be recorded by the assessor along with and in the same manner as the amount of the assessment. Sec. 9. (444.24) TERMINATION OF RIGHT TO DEFERRED PAYMENT. The option to defer the payment of special assessments shall terminate and all amounts accumulated plus applicable interest, shall become due upon the bccurrence of any of the following events: (a) the death of the owner, provided that the spouse is otherwise not eligible for the benefits hereunder; (b) the sale, transfer or subdivision of the property or any part thereof; (c) if the property should for any reason lose its homestead status; or (d) if for any reason the tax- ing authority deferring the payments shall determine that there would be no hardship to require immediate or partial payment.