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435.193 Senior Citizens or retired and disabled persons hardship <br />special assessment deferral <br />Notwithstanding the provisions of any law to the contrary, any county, <br />statutory or home rule charter city, or town, making a special <br />assessment may, at its discretion, defer the payment of that <br />assessment for any homestead property owned by a person 65 years of <br />age or older or retired by virtue of a permanent and total disability <br />for whom it would be a hardship to make the payments. Any County, <br />statutory or home rule charter city or town electing to defer special <br />assessments shall adopt an ordinance or resolution establishing <br />standards and guidelines for determining the existence of a hardship <br />and for determining the existence of a disability, but nothing herein <br />shall be prohibit the determination of hardship on the basis of <br />exceptional and unusual circumstances not covered by the standards and <br />guidelines where the determination is made in a nondiscriminatory <br />manner and does not give the applicant and unreasonable preference or <br />advantage over other applicants. <br />435.194 Procedure to obtain deferred assessment <br />The homeowner shall make application for deferred payment of special <br />assessments on forms prescribed by the County Auditor of the County <br />in which the homestead is located. Where the deferred assessment is <br />granted, the auditor shall record a notice thereof with the County <br />recorder of said County which shall set forth the amount of the <br />assessment. The taxing authority may determine by ordinance or <br />resolution the amount of interest, if any, on the deferred assessment <br />and this rate shall be recorded by the auditor along with and in the <br />same manner as the amount of the assessment. <br />435.195 Termination of right to deferred payment <br />The option to defer the payment of special assessments shall terminate <br />and all amounts accumulated plus applicable interest shall become due <br />upon the occurrence of any of the following events: (a) the death of <br />the owner, provided that the spouse is otherwise not eligible for the <br />benefits hereunder; (b) the sale, transfer or subdivision of the <br />property or any part thereof; (c) if the property should for any <br />reason lose its homestead status; or (d) if for any reason the taxing <br />authority deferring the payments shall determine that there would be <br />no hardship to require immediate or partial payment. <br />Joseph G. Chlebeck <br />City Clerk <br />PUBLISHED: Suburban Press <br />August 9 & 16, 1988 <br />PAGE-26 <br />