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would be a hardship to make the payments. Any County, statutory or <br />home rule charter city or town electing to defer special assessments <br />shall adopt an ordinance or resolution establishing standards and <br />guidelines for determining the existence of a hardship and for <br />determining the existence of a disability, but nothing herein shall <br />prohibit the determination of hardship on the basis of exceptional <br />and unusual circumstances not covered by the standards and guidelines <br />where the determination is made in a nondiscriminatory manner and <br />does not give the applicant an unreasonable preference or advantage <br />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 />reason the taxing authority deferring the payments shall determine <br />that there would be no hardship to require immediate or partial <br />payment. <br />s/s Joel R. Hanson <br />City Administrator <br />Published in the Little Canada Press on November 9 and November 16, <br />1993. <br />Page 15 <br />