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• <br /> i <br /> • CHAPTER 26 <br /> D. Alternate cost apportionment <br /> procedures <br /> See Parts IB and IIB8 of this Because of recent court decisions,unless all the property owners have <br /> Chapter for a complete discussion signed a waiver of appeal of the special assessments,the city should conduct <br /> of this issue. <br /> "before and after"market improvement valuation studies concerning the <br /> proposed assessment area in order to determine the amount of special <br /> benefits. The assessment cannot exceed the special benefits to the property <br /> measured by the difference in market value before and after the <br /> improvements. <br /> E. Exempt property <br /> Minn.Stat.§429.061,subd.4. Although the levying of special assessments is in some ways an exercise of <br /> Diocese of St.Paul v.City of St. the taxing power,the tax exemptions the Constitution grants to religious, <br /> Paul, 138 Minn.67,163 N.W.978 charitable, and educational institutions do not prevent special assessments <br /> (1917). against their property. Private cemeteries, churches,hospitals, schools, and <br /> Ramsey County v. Trustees of similar institutions must pay special assessments. Railroads in Minnesota are <br /> Macalester College,87 Minn. 165, not exempt from special assessments. <br /> 91 N.W.484(1902). <br /> 41111 Washburn Mem'1 Orphan Asylum <br /> v.State,73 Minn.343,76 N.W. <br /> 204(1898). <br /> Minn.Stat.§306.14,subd.2 Public cemeteries are exempt from special assessments, although there are <br /> (subjecting profit-making some limited circumstances under which cemeteries may be subject to <br /> cemeteries to special assessments). <br /> special assessments. <br /> Minn.Stat.§307.09. Additionally, land dedicated as a private cemetery by a private person or a <br /> religious corporation is exempted to a certain extent. <br /> Minn.Stat.§435.19. With the exception of land the United States government owns, cities may <br /> levy special assessments against the property of any other government units <br /> to the same extent as if the property were privately owned. For this purpose, <br /> "governmental unit"refers to all cities (except Minneapolis, St. Paul, and <br /> Duluth),towns, school districts,public corporations, and counties. If the unit <br /> does not pay the amount of an assessment against it,the city may recover the <br /> money in a civil action. <br /> HANDBOOK FOR MINNESOTA CITIES 26-31 <br /> This chapter last revised 12/15/2004 <br />