02-10-1993 Additions - Laserfiche WebLink

Home Browse Search

B. Conditions of Deferral Application for deferral of special assessments under these provisions must be filed within thirty (30) days from the date the assessment roll is adopted. Applications granted shall continue in effect for subsequent years until the property no longer qualified. Applications shall be filed with the assessor of the taxing district in which the real property is located. C. Situations of Discretionary Deferral: 1. Senior citizen /low income deferral. At its discretion the City may defer assessments against any homestead property owned by a person 65 years of age or older or retired by virtue of a permanent and total disability and for whom it would be a hardship to make the assessment payments. The standards and guidelines governing what constitutes hardship are established by City ordinance or resolution. Additionally, the City may grant a deferral in situations where its hardships standards and guidelines have not been met if exceptional and unusual circumstances exist and no perference or discriminatory treatment will occur. This deferral is subject to the provisions of Minnesota Statutes 435.193. 2. Unimproved property deferral. The City may also defer the assessments of improvements with respect to property which is not directly and immediately affected by the improvement for which the assessment is levied. If applicable, at such times as extensions or connections regarding the imrpovement directly benefit such unimproved property, the City may require payment of the deferred assessments as well as those relating to the connection or extension. This deferral is subject to the provisions of Minnesota Statutes 429.051. Any such deferral shall be subject to such other terms and conditions including accural of interest, and shall be subject to termination, all as determined by City Council. Page 15