01-11-1989 Council Agenda - Laserfiche WebLink

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435.193 PUBLIC IMPROVEMENTS, OT11ER PROCEEDINGS 7910 435.193 SENIOR CITIZENS OR RETIRED AND DISABLED PERSONS BARD. SHIP SPECIAL ASSESSMENT DEFERRAL. Notwithstanding the provisions of any law to the contrary, any county, statutory or home rule charter city, or town, making a special assessment may, at its discretion, defer the payment of that assessment for any homestead pro owned by a person 65 years of age or older or retired by virtue of a permanent an total disability for whom it would be a hardship to make the payments. Any county, statutory or home rule charter city, or town electing to defer special assessments shall adopt an ordinance or resolution establishing standards and guidelines for determining the existence of a hardship and for determining the existence of a disability, but nothing herein shall be construed to prohibit the determination of hardship on the basis of exceptional and unusual circumstances not covered by the standards and guidelines where the determi- nation is made in a nondiscriminatory manner and does not give the applicant an unreasonable preference or advantage over other applicants. History: 1974c206s7; 1976c19553; 1981 c8051 435.194 PROCEDURE TO OBTAIN DEFERRED ASSESSMENT. The homeowner shall make application for deferred payment of special assess- ments 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. History: 1974 c 206 s 8; 1976 c 181 s 2; 1976 c 195 s 4 435.195 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 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. History: 1974 c 206 s 9 435.20 [Repealed, 1955 c 841 s 4] 435.201 MUNICIPALITY DEFINED. For the purposes of sections 435.201 to 435.203 "municipality" means any city, whether operating under general or special law or home rule charter provisions, and any town. History: 1955 c 841 s 1; 1973 c 123 art 5 s 7 435.202 IMPROVEMENTS ABANDONED. Subdivision I. Cancellation of assessments. When a local improvement proposed to be made by any municipality under any procedure is abandoned before it is completed to an extent sufficient to result in benefits equal to special assessments which have theretofore been levied for such improvement, the municipality shall notify the municipal treasurer or the county auditor, whichever is acting as collecting agent for such special assessments, of such fact. Upon such notification, all installments of such assessments and interest thereon which are not already collected or in the process of collection shall be canceled by such officers. However, nothing herein shall prevent the municipality from making a reassessment of any amount not exceeding the special PAGE -29-