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<br />- <br /> <br />419.1)61 LOCAL1MPROVEMEN'I'S. SPECIAL ASSESSMENTS <br /> <br /> <br />L <br /> <br />NOTE: See also section 435.19. <br /> <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 <br />, S 1 <br />',;~~:: <br />."r" .429.08 [Repealed, 1953 c 391 <br />',~,:"< ~: <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' <br /> <br />History: 1953 c 398 s 8; J\ <br />c 3 art 1 s 82 <br /> <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 <br />\ <br />8; 1993 c 375 art 5 s 33; arz17 s 17; <br /> <br />429.07 [Repealed, 19539398 s 13] <br />/ <br />429.071 SUPPLEMENTAL ASSESSMENTS; REASSESSMENT. <br />, <br />Subdivision L Supplemental assessments. The council may make supplemental <br />assessments to correct omissions, errors, or mistakes in the assessment relating to the <br /> <br />429.09 [Repealed, 1953 c <br /> <br />."1. <br />