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<br />Kristine Giga <br />May 7, 2009 <br />Page 2 <br /> <br />C. Pursuant to Minn. Stat. ~429.071, Subd. 1, the City could adopt a <br />supplemental assessment roll when the subdivision of the property <br />occurs. The City would need to follow all of the process that it does <br />when it adopts a normal assessment roll but, only those people who <br />would be receiving a supplemental assessment would need to be <br />notified. <br /> <br />If option A or B is followed, the assessment resolutions would be recorded and <br />would provide notice to future property owners of existing assessments. If option C <br />is followed, a future property owner would not know that there is a "pending <br />assessment" when the purchase agreement is signed for the newly created lot. Lots <br />on which special assessments are deferred or on which the City anticipates adopting <br />a supplemental assessment roll should somehow be flagged in the City's records so <br />that future staff and councilmembers realize that there are special assessments to be <br />collected, and so that this issue could be raised at the time of the application for the <br />subdivision. <br /> <br />If you have any questions, please contact me. <br /> <br />JPF/jmt <br /> <br />