08-12-1987 Council Agenda - Laserfiche WebLink

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Proposed Supplementary Assessments August 26, 1987 Page 2 Any owner may appeal an assessment to District Court pursuant to Section 429.081 by serving notice of the appeal upon the Mayor or Clerk of the City of Little Canada within 30 days after the adoption of the assessment and filing such notice with the District Court within ten days after service upon the Mayor or Clerk. Senior citizens or retired and disabled persons may request a hardship special assessment deferral in accordance with Sections 435.193 to 435.195 as follows: 435.194 P oced_ii_Le_jo:,ohtaizj. sleterrej_assesamesit The homeowner shall make application for deferred payment of special assessments on forms prescribed by the County Auditor of the County in which the homestead is located. Where the deferred assessment is granted, the Auditor shall record a notice thereof with the County Recorder 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 Auditor along with and in the same manner as the amount of the assessment. 435.195 Te miaa on;,_o ,,,;_i9ht,_ta _gefe ,uad 4Y11=t The option to defer the payment of special assessments shall terminate and all amounts accumulated plus applicable interest shall become due upon the occurrence 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 Taxing Authority deferring the payments shall determine that there would be no hardship to require immediate or partial payment. /2 —81 41"fr Joseph G. Chlebeck Clerk /Treasurer Page 18