Laserfiche WebLink
CITY OF LAUDERDALE <br />ASSESSMENT POLICY MANUAL <br />2. Certification of Assessments. After the adoption of any special <br />assessment by the City Council, the City Clerk shall transmit a certified <br />duplicate of the assessment roll with each installment, including interest, <br />set forth separately to the County Auditor on an annual basis to be <br />extended on the proper tax lists to the County. <br />SECTION 12: HARDSHIP DEFERRALS <br />Minnesota State Statutes Chapter 435.193, allows the City, at its own discretion, to <br />defer the payment of any assessment for any homestead property owned by a person <br />65 years of age or older or retired by virtue of a permanent and total disability for whom <br />it would be a hardship to make the payments. <br />A. POLICY <br />In determining whether or not a senior citizen is eligible for deferral of special <br />assessment installment payments, the following criteria are established: <br />EffeCtive Date. Senior citizen special assessment hardship deferral <br />applies to special assessments levied after the date of the Policy. <br />2. Application. Senior citizen special assessment hardship deferral applies <br />to qualifying special assessments against all properties classified as <br />"homestead" pursuant to Minnesota State Statutes Chapter 273, where <br />one or more owners of such a property is 65 years of age or older and it <br />would create a hardship for the owner or owners of the property to pay the <br />special assessment installments as they become due. <br />Hardship Defined. It shall be presumed that a hardship exists if: <br />(a) the annual assessment installment exceeds 1 percent (1 %) of the <br />previous year's total adjusted gross incomes, for Federal Income <br />Tax purposes, for all owners of the property. In no event shall "total <br />adjusted gross income" include Social Security benefits, railroad <br />retirement benefits, retirement benefits attributable to employee <br />contributions, disability benefits, personal injury awards or <br />workmen's compensation payments; and <br />(b) all owners of the property verify, under oath, that they meet the <br />criteria for establishing a hardship by completing an application <br />provided by the City; <br />22 <br />