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No appeal may be taken as to the amount of any assessment adopted <br />pursuant to MN Statutes 1984 Section 429.061, Subdivision 2 unless a <br />written objection signed by the affected property owner is filed with <br />the City Administrator prior to the assessment hearing or presented <br />to the presiding officer at the Hearing. <br />Any owner may appeal an assessment to district court pursuant to <br />Section 429.081 by serving notice of the appeal upon the Mayor or <br />Clerk of the City of Little Canada within 30 days after the adoption <br />of the assessment and filing such notice with the district court <br />within ten days after service upon the Mayor or City Administrator. <br />Senior citizens or retired and disabled persons may request a <br />hardship special assessment deferral in accordance with Sections <br />435.193 to 435.195 as follows: <br />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 <br />county, statutory or home rule charter city, or town, making a <br />special assess 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 prohibit the determination of hardship on the basis of <br />exceptional and unusual circumstances not covered by the standards <br />and guidelines where the determination is made in a nondiscriminatory <br />manner and does not give the applicant an 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 <br />special assessments on forms prescribed by the County Auditor of the <br />County in which the homestead is located. Where the deferred <br />assessment is granted, the auditor shall record a notice thereof with <br />the County recorder of said County which shall set forth the amount <br />of the assessment. The taxing authority may determine by ordinance <br />or resolution the amount of interest, if any, on the deferred <br />assessment and this rate shall be recorded by the auditor along with <br />and in the 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 <br />terminate and all accounts accumulated plus applicable interest shall <br />become due upon the occurrence of any of the following events: (a) <br />the death of the owner, provided that the spouse is otherwise not <br />eligible for the benefits hereunder; (b) the sale, transfer or <br />subdivision of the property or any part thereof; (c) if the property <br />should for any reason lose its homestead status; or (d) if for any <br />Page 2 <br />