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653 LOCAL IMPROVEMENTS, SPECIAL ASSESSMENTS 429.061 <br />cost of the improvement as the council may determine from general ad valorem tax lev- <br />ies or from other revenues or funds of the municipality available for the purpose. The <br />municipality may subsequently reimburse itself for all or any of the portion of the cost <br />of a water, storm sewer, or sanitary sewer improvement so paid by levying additional <br />assessments upon any properties abutting on but not previously assessed for the <br />improvement, on notice and hearing as provided for the assessments initially made. To <br />the extent that such an improvement benefits nonabutting properties which may be <br />served by the improvement when one or more later extensions or improvements are <br />made but which are not initially assessed therefor, the municipality may also reimburse <br />itself by adding all or any of the portion of the cost so paid to the assessments levied <br />for any of such later extensions or improvements, provided that notice that such addi- <br />tional amount will be assessed is included in the notice of hearing on the making of such <br />extensions or improvements. The additional assessments herein authorized may be <br />made whether or not the properties assessed were included in the area described in the <br />notice of hearing on the making of the original improvement. <br />In any city of the fourth class electing to proceed under a home rule charter as pro- <br />vided in this chapter, which charter provides for a board of water commissioners and <br />authorizes such board to assess a water frontage tax to defray the cost of construction <br />of water mains, such board may assess the tax based upon the benefits received and <br />without regard to any charter limitation on the amount that may be assessed for each <br />lineal foot of property abutting on the water main. The water frontage tax shall be <br />imposed according to the procedure and, except as herein provided, subject to the limi- <br />tations of the charter of the city. <br />History: 1953 c 398 s 5; 1955 c 842 s 1; 1957 c 40 s 1; 1959 c 490 s 1; 1961 c 286 <br />sl <br />429.06 [Repealed, 1953 c 398 s 13 subd 1] <br />429.061 ASSESSMENT PROCEDURE. <br />Subdivision 1. Calculation, notice. At any time after the expense incurred or to be <br />incurred in making an improvement shall be calculated under the direction of the coun- <br />cil, the council shall determine by resolution the amount of the total expense the munic- <br />ipality will pay, other than the amount, if any, which it will pay as a property owner, <br />and the amount to be assessed. If a county proposes to assess within the boundaries of <br />a city for a county state -aid highway or county highway, including curbs, gutters, and <br />storm sewers, the resolution must include the portion of the cost proposed to be <br />assessed within the city. The county shall forward the resolution to the city and it may <br />not proceed with the assessment procedure nor may the county allocate any cost under <br />this section for property within the city unless the city council adopts the resolution <br />approving the assessment. Thereupon the clerk, with the assistance of the engineer or <br />other qualified person selected by the council, shall calculate the proper amount to be <br />specially assessed for the improvement against every assessable lot, piece or parcel of <br />land, without regard to cash valuation, in accordance with the provisions of section <br />429.051. The proposed assessment roll shall be filed with the clerk and be open to pub- <br />lic inspection. The clerk shall thereupon, under the council's direction, publish notice <br />that the council will meet to consider the proposed assessment. Such notice shall be <br />published in the newspaper at least once and shall be mailed to the owner of each parcel <br />described in the assessment roll. For the purpose of giving mailed notice under this sub- <br />division, owners shall be those shown to be such on the records of the county auditor <br />or, in any county where tax statements are mailed by the county treasurer, on the rec- <br />ords of the county treasurer; but other appropriate records may be used for this pur- <br />pose. Such publication and mailing shall be no less than two weeks prior to such meet- <br />ing of the council. Except as to the owners of tax exempt property or property taxes on <br />a gross earnings basis, every property owner whose name does not appear on the rec- <br />ords of the county auditor or the county treasurer shall be deemed to have waived such <br />mailed notice unless the owner has requested in writing that the county auditor or <br />