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Attachment 2 <br />MINNESOTA STATUTES 2024 435.193 <br />435.193 HARDSHIP ASSESSMENT DEFERRAL FOR SENIORS, DISABLED, OR MILITARY <br />PERSONS. <br />(a) Notwithstanding the provisions of any law to the contrary, any county, statutory or homerule charter <br />city, or town, making a special assessment may, at its discretion, defer the payment of that assessment for <br />any homestead property: <br />(1) owned by a person 65 years of age or older or retired by virtue of a permanent and total disability <br />for whom it would be a hardship to make the payments; or <br />(2) owned by a person who is a member of the Minnesota National Guard or other military reserves <br />who is ordered into active military service, as defined in section 190.05, subdivision 5b or 5c, as stated in <br />the person's military orders, for whom it would be a hardship to make the payments. <br />(b) Any county, statutory or home rule charter city, or town electing to defer special assessments shall <br />adopt an ordinance or resolution establishing standards and guidelines for determining the existence of a <br />hardship and for determining the existence of a disability, but nothing herein shall be construed to prohibit <br />the determination of hardship on the basis of exceptional and unusual circumstances not covered by the <br />standards and guidelines where the determination is made in a nondiscriminatory manner and does not give <br />the applicant an unreasonable preference or advantage over other applicants. <br />History: 1974 c 206 s 7, 1976 c 195 s 3, 1981 c 80 s 1, 2008 c 154 art 2 s 28 <br />Official Publication of the State of Ntaai,s u <br />Revisorof Statutes <br />Page 52 of 57 <br />