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<br />419.1)61 LOCAL1MPROVEMEN'I'S. SPECIAL ASSESSMENTS
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<br />NOTE: See also section 435.19.
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<br />of the improvement or an)
<br />- b personal or m.,led
<br />. aI ~ssessment and a hea
<br />nt2. Reassessment: When,
<br />. of competent jUflsdlctIot
<br />-. tinds that the alssessment t:
<br />of the municipa attorney .
<br />k fis or may be mval1d for
<br />rovided for the ongmal ass
<br />f eh parcel or parcels.
<br />'i>d. 3. Reapportionment UP"
<br />1I assessment has been ~~YIC:(
<br />the council may, o~ app tc.:>
<br />on equitably apportlOn am~~'!
<br />"o{the assessment ~gamsl ,,:l
<br />,1- that such apportlOnmcnt \
<br />~ e of the original assessmcr:!
<br />" ~ent has been pledged to J
<br />'owner or owners, as ~ conClll
<br />'iy bond fully protectmg the II
<br />;7any part of the reapportlOnm
<br />fhtand of the nght to appeal;h
<br />(any part of the tract. Wlthm _,0
<br />j Portionment an)' such ownCf ~
<br />~~ISubd. 4. ReassesSJDen~ tax-
<br />~,' turned to private ownershIp ~iil
<br />sPecial assessments were cancc:_.:
<br />,lotheimprovement may, upon non
<br />'tnake a reassessment or ~ new 3
<br />l' amount remaining unpaId on :h
<br />t' History: 1953 c 398 s 7; 195
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<br />."r" .429.08 [Repealed, 1953 c 391
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<br />'11,'.429.081 APPEAL TO DlSTRI
<br />, . Within 30 days after the J(
<br />. is not precluded by failure to ob
<br />T ure to so object is due to a TeasO
<br />a notice upon the mayor Of ~ler
<br />court administrator ofthe dISH"
<br />clerk shall furnish appellant a ,
<br />ceedings, the assessment roll.or
<br />the appeal. The appeal shall DO
<br />mencing more than five da).~ c:
<br />other appeals in such cases, I I
<br />and order a reassessment as P
<br />does not prevail upon the appe
<br />ment entered therefor. All at.]
<br />presented on such appeal. Th i
<br />a special assessment leVIed p'
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<br />History: 1953 c 398 s 8; J\
<br />c 3 art 1 s 82
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<br />the then unpaid balance of the assessment for the year or years during which
<br />tion of such installment is postponed. All assessments and interest thereon sh
<br />lected and paid over in the same manner as other municipal taxes, The own '
<br />property so assessed may, at any time prior to certification of the assessment Or
<br />installment thereof to the county auditor, pay the whole of the assessment On su'
<br />erty, with interest accrued to the date of payment, to the municipal treasurer
<br />that no interest shall be charged if the entire assessment is paid within 30 <Ji
<br />the adoption thereof; and, except as hereinafter provided, the owner may at an
<br />prior to November 15 of any year, prepay to the treasurer of the municipality
<br />levied said assessments, the whole assessment remaining due with interest a
<br />December 31 of the year in which said prepayment is made. If the assessment
<br />retained by the municipal clerk, the installment and interest in process of collecti'
<br />the current tax list shaB be paid to the county treasurer and the remaining princip
<br />ance of the assessment, if paid, shaB be paid to the municipal treasurer, The cO
<br />may by ordinance authorize the partial prepayment of assessments, in such mann
<br />the ordinance may provide, prior to certification of the assessment or the first i
<br />ment thereof to the county auditor. "-
<br />Subd, 4, CoBection, tax exempt property. On the confirmation of any assessm'
<br />the clerk shaB mail to the county auditor a notice specifying the amount payable by'"
<br />county, to the clerk or recorder of any other political subdivision a notice speci "
<br />the amount payable by the political subdivision and to the owner of any right-of.
<br />at its principal office in the state, a notice specifying the amount payable on account
<br />of any right-of-way. The amount payable on account of any right-of-way or public pr(j~
<br />erty shaB be payable to the municipality's treasurer and shaB be payable in like insta11-
<br />ments and with like interest and penalties as provided for in reference to tbe
<br />installments payable on account of assessable real property, except that interest acclU-
<br />ing shaB 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 ,
<br />subdivision shaB provide for the payment of these amounts and shaB take appropriate '
<br />action to that end, If the assessment is not paid in a single instaBment, the municipal
<br />treasurer shaB annuaBy mail to the owner of any right-of-way and, as long as the prop-
<br />erty is publicly owned, to the owner of any public property a notice stating that an
<br />installment is due and should be paid to the municipal treasurer of the municipality
<br />which levied the special assessment, The municipality may coBect the amount due on
<br />account of the right-of-way of any railroad or privately owned public utility by distress
<br />and sale of personal property in the manner provided by law in case of taxes levied upon
<br />personal property or by suit brought to enforce the collection of this indebtedness
<br />unless a different method of coBecting such amounts is provided for by any contract
<br />between the owner of any right-of-way and the municipality.
<br />Subd, 5. Special assessments; administrative expenses. Notwithstanding any gen-
<br />eral or special law to the contrary, a municipality shaB pay to the county auditor all
<br />administrative expenses incurred by the county under subdivision 3 for each special
<br />assessment of any local improvement certified by the municipality to the county audi-
<br />tor.
<br />History: 1953 c 398 s 6; 1955 c 811 s 2; 1957 c 510 s 2; 1957 c 699 s 1; 1961 c 77
<br />s 1; 1961 c 525 s 5-7; 1963 c 771 s 2-4; 1965 c 877 s 3; 1969 c 1045 s 1; 1969 c 1095 s
<br />1; 19740314 s 2; 1976 c 195 s 2; 19760324 s 18; 19800509 s 164; 19800560 s 5; 1980
<br />c 607 art 11 s 1,2; 1984 c 478 s 2; 1984 c 543 s 50; ISp1985 c 16 art 1 s 3; 1986 c 315
<br />s 2; 1986 c 444; 1986 c 473 s 10.11;'1987 c 344 s 3; 1987 c 386 art 6 s 2; 1991 c 342 s
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<br />8; 1993 c 375 art 5 s 33; arz17 s 17;
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<br />429.07 [Repealed, 19539398 s 13]
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<br />429.071 SUPPLEMENTAL ASSESSMENTS; REASSESSMENT.
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<br />Subdivision L Supplemental assessments. The council may make supplemental
<br />assessments to correct omissions, errors, or mistakes in the assessment relating to the
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<br />429.09 [Repealed, 1953 c
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