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Please note the following: <br />1. Enclosed is a supply of forms. Please have applicant <br />complete in duplicate. <br />2. The Minnesota Department of Revenue has received an opinion <br />from the Attorney General which states that this deferral <br />.applies to all special assessments although it is a part of <br />a chapter which refers to Storm Sewer Improvement Districts <br />only. <br />3. The Ramsey County Department of Property Taxation is not <br />charged with any responsibility for determining or ruling <br />on the factor of hardship for any applicant. The law grants <br />the levying authorities the option to defer such payments <br />when hardship is involved after they have given consideration <br />and have made an,appropriate review of each individual appli- <br />cant's status. The law does not define hardship, therefore <br />your city council or town board will have to exercise and use <br />their own discretionary powers in this respect. <br />4. Enclosed is a copy of an opinion from the Attorney General <br />which states that existing special assessments are also <br />subject to deferrment. <br />5. The Ramsey County Department of Property Taxation should be <br />notified if the city council or town board terminates the <br />deferrment under the provisions of Section 9 (d). <br />Very truly yours, <br />WILLIAM M. KILLEEN <br />Manager, Revenue Division <br />By <br />Leonard P. Olson, Supvr. <br />Tax Accounting Section <br />LFO:el <br />Enclosures <br />