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26. 22 <br />to refund all or part of such monies to the persons who paid the <br />assessments for the improvement or improvements following the <br />procedure set forth in Chapter 26.21, Subdivision 2. The amounts <br />to be refunded in respect to the assessment against each property <br />shall be proportionate to the original principal amount thereof, <br />and shall be paid to the claimant or claimants who paid the last <br />installment or installments of the assessment aggregating more <br />than the amount to be refunded. No refund shall be made in <br />respect to any assessment which is delinquent as to either <br />„rirtr,nal nr interest. Any installment of anv assessment which <br />is not collected or in the process of collection at the time when <br />refunds may be made under this section shall be cancelled as <br />provided in Chapter 26.21, Subdivision 1. <br />26.23 Assessment or Re -Assessment of Tax Foreretteo Lanos <br />Returned to Private Owners tp. a councilmay make a reassess- <br />ment or a new assessment pursuant to Chapter 26.11, Subdivision <br />4, notwithstanding that the original assessment may have been <br />made pursuant to other general law or special law. <br />26.24 Water Works Systems Main Severs, Sewage Disposal <br />Plants. The provisions of Minnesota Statues 444.075 effeeltve-- <br />etrnngA-lbe-}979-regn}er-sesstett-and-extra-sesaten-ef-May-i24r---- <br />}979r-ere-hereby-adapted-by-referetteer as amended from time to <br />time are hereby adopted by reference. <br />26.25. FEES AND CHARGES FOR TAX FORFEITED LANDS RETURNED <br />TO PRIVATE OWNERSHIP. When tax orre—ited landis returned to <br />private ownership and the land is benefited by a public <br />improvement for which special assessments were cancelled because <br />o: the forfeiture, the City that made the improvement may impose <br />fees or charges for the use cr availability of the improvement <br />for connections therewith in an amount not to exceed the amcunt <br />remaining unpaid on the cancelled assessment. The City may make <br />the fete or charges a charge against the owner, lessee, occupant, <br />or all of them and may certify unpaid tees or charges to the <br />Ramsey County Auditor with talus agaiW the property far <br />collection as other taxes are collectea. ( 1 <br />