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House Research Department Updated: September 2008 <br />Special Assessments Page 7 <br /> <br /> <br />Phase III: Approval of Final Assessment Roll, Certification <br /> <br />• Approve and certify the assessment roll. The local government must approve the final <br />assessment roll and then the assessment roll must be certified to the county auditor. A <br />property owner has 30 days after adoption of the assessment to appeal it to the district <br />court.17 If any of the assessments contained in the final roll are different than the <br />proposed assessments, the local government must mail a notice to the property owner <br />stating the new amount.18 The local government may have to go back to phase II. <br /> <br />• Issue debt to finance the improvement. The local government issues obligations to <br />finance the improvement. The local government may issue local improvement bonds or <br />assessment revenue notes to pay for the local improvement. Local improvement bonds <br />are general obligation bonds, backed by the full faith and credit of the local government. <br />If less than 20 percent of a project is to be paid for with special assessments, the local <br />government must hold a referendum on the issuance of the bonds.19 <br /> <br />• Collect the assessments. The local government may certify to the county auditor the <br />entire assessment roll (for the entire project), or the local government may certify <br />annually the amount of assessment on each parcel for that year. A taxpayer may prepay <br />the entire assessment amount and avoid interest charges, in which case the prepaid <br />amounts are taken off the assessment rolls.20 <br /> <br />• Let contracts for work on the improvement. The local government must let the <br />contracts within one year, unless the resolution specifies another time frame.21 <br /> <br />Home rule charter cities. If a city is following procedures set in its charter, a few of the statutory <br />provisions still apply. Specifically, a city proceeding under its charter provisions, must: <br /> <br />• give property owners notice of the procedures they must follow under the charter in order <br />to appeal the assessments to district court, <br />• give property owners notice of any deferment procedure established by the <br />municipality,22 and <br />• let the contract for the work, or order the work done by day labor or otherwise as may be <br />authorized by the charter, no later than one year after the adoption of the resolution <br />ordering such improvement, unless a different time limit is specifically stated in the <br />resolution ordering the improvement. <br /> <br /> <br />17 Minn. Stat. § 429.081. <br />18 Minn. Stat. § 429.061, subd. 2. <br />19 Minn. Stat. § 429.091. <br />20 Minn. Stat. § 429.061, subd. 3. <br />21 Minn. Stat. § 429.041, subd. 1. <br />22 Minn. Stat. § 429.021, subd. 3 (referring to Minn. Stat. §§ 435.193to 435.195 described on page 8).