<br />429.061, Minnesota Statutes 2006
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<br />mr.{'~~fN~Bi~B~~j9l?IrP!l:.nn~Rti~m~9.e~jlfthe assessment roll is retained by the municipal
<br />clerk, the installment and interest in process of collection on the current tax list shall be paid to
<br />the county treasurer and the remaining principal balance of the assessment, if paid, shall be paid
<br />to the municipal treasurer. The council may by ordinance authorize the partial prepayment of
<br />assessments, in such manner as the ordinance may provide, prior to certification of the assessment
<br />or the first installment thereof to the county auditor.
<br />Subd. 4. Collection, tax exempt property. On the confirmation of any assessments the clerk
<br />shall mail to the county auditor a notice specifying the amount payable by any county, to the clerk
<br />or recorder of any other political subdivision a notice specifying the amount payable by the
<br />political subdivision and to the owner of any right-of-way, at its principal office in the state, a
<br />notice specifying the amount payable on account of any right-of-way. The amount payable on
<br />account of any right-of-way or public property shall be payable to the municipality's treasurer
<br />and shall be payable in like installments and with like interest and penalties as provided for in
<br />reference to the installments payable on account of assessable real property, except that interest
<br />accruing shall not begin to run until the notice provided in this subdivision has been properly
<br />given and 30 days thereafter have elapsed. The governing body of any such political subdivision
<br />shall provide for the payment of these amounts and shall take appropriate action to that end. If the
<br />assessment is not paid in a single installment, the municipal treasurer shall annually mail to the
<br />owner of any right-of-way and, as long as the property is publicly owned, to the owner of any
<br />public property a notice stating that an installment is due and should be paid to the municipal
<br />treasurer of the municipality which levied the special assessment. The municipality may collect
<br />the amount due on account of the right-of-way of any railroad or privately owned public utility
<br />by distress and sale of personal property in the manner provided by law in case of taxes levied
<br />upon personal property or by suit brought to enforce the collection of this indebtedness unless a
<br />different method of collecting such amounts is provided for by any contract between the owner of
<br />any right-of-way and the municipality.
<br />Subd. 5. Special assessments; administrative expenses. Notwithstanding any general or
<br />special law to the contrary, a municipality shall pay to the county auditor all administrative
<br />expenses incurred by the county under subdivision 3 for each special assessment of any local
<br />improvement certified by the municipality to the county auditor.
<br />History: 1953 c 398 s 6; 1955 c 811 s 2; 1957 c 510 s 2; 1957 c 699 s I; 1961 c 77 s I;
<br />1961 c 525 s 5-7; 1963 c 771 s 2-4; 1965 c 877 s 3; 1969 c 1045 s I; 1969 c 1095 s I; 1974 c
<br />314 s 2; 1976 c 195 s 2; 1976 c 324 s 18; 1980 c 509 s 164; 1980 c 560 s 5; 1980 c 607 art 11 s
<br />1,2; 1984 c 478 s 2; 1984 c 543 s 50; ISpI985 cl6 art I s 3; 1986 c3I5 s 2; 1986 c 444; 1986
<br />c 473 s 10,11; 1987 c 344 s 3; 1987 c 386 art 6 s 2; 1991 c 342 s 8; 1993 c 375 art 5 s 33;
<br />art 17 s 17; 2005 c 4 s 106
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<br />Please direct all comments concerning issues or legislation
<br />to your House Member or State Senator.
<br />
<br />For Legislative Staff or for directions to the Capitol, visit the Contact Us page.
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<br />http://www.revisor.leg.state.mn.uslbinlgetpub.php?type=s&num=429 .061 &year=2006
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