11-22-1995 Council Agenda - Laserfiche WebLink

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686 erty of a govemmen- :h property were pri. 1 drain systems, shall be used for highway , public corporation, 1f the first class oper- rd or other board or it of any such assess- , it may be recovered mental unit owning rumentality thereof, hat would have been shall be made only ssment after at least fied mail to the head 'er the property. The partment or agency :ntality, department to general fund, then ned. No instrumen- 'the governing body ch lesser amount as n the improvement. s or board or instru- :ermine the amount Such determination he proposed assess - by certified mail to e first class or board such lesser amount from the improve- rd of any such city y of such city a tax property owned or made and special such improvement 1st public property, mentality of a city nay pay to the city d therefrom not in roperty were it pri- ion authorizing the 144 s 1; 1967 c 596 il improvement, it of the work done one year after the -, erent time limit is i; 687 PUBLIC IMPROVEMENTS, OTHER PROCEEDINGS 435.202 435.193 SENIOR CITIZENS OR RETIRED AND DISABLED PERSONS HARD- 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 property owned by a person 65 years of age or older or retired by virtue of a permanent and total disability for whom it would be a hardship to make the payments. Any county, statutory or home rule char- ter city, or town electing to defer special assessments shall adopt an ordinance or resolu- tion 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 cir- cumstances not covered by the standards and guidelines where the determination is made in a nondiscriminatory manner and does not give the applicant an unreasonable preference or advantage over other applicants. History: 1974 c 206 s 7; 1976 c 195 s 3; 1981 c 80 s 1 435.194 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 audi- tor along with and in the same manner as the amount of the assessment. History: 1974 c 206 s 8; 1976 c 181 s2; 1976 c 195s4 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 home- stead 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 1. Cancellation of assessments. When a local improvement proposed to be made by any municipality under any procedure is abandoned before it is com- pleted 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 ben- efits which actually accrue from the improvement to part or all of the properties origi- Page 67