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• �� GENERAL ASSESSMENT. POLICIES <br />The purpose of this assessment manual is to establish procedures to be <br />utilized by the City of At-den Hills when preparing assessment rolls, SO <br />as to assure uniform and consistent treatment of the affected <br />properties. <br />Minnesota State Law, Chapter 429.010 to 429.111 provides that a <br />municipality shall have the power to make public improvements such as <br />sanitary sewers, storm sewers. water source and distribution <br />facilities, street improvements including grading, curb and gutter, <br />surfacing, sidewalks, street lighting and recreational facilities, etc. <br />The various procedures that the municipality must follow including <br />• reports, notices and public hearings are well defined within the law. <br />The Statute further defines that the cost of any improvement may be <br />assessed upon property benefited by the improvement based upon the <br />benefits received whether or not the property abuts on the improvement <br />and whether or not any part of the cost of the improvement is paid from <br />l other funding sources. The law is not specific on how these benefits <br />are to be measured or how the costs are to be apportioned, but rather <br />� <br />makes it incumbent upon the municipality to determine with assistance <br />of the City Engineer, City Attorney, appraisers or other qualified <br />personnel, a fair and equitable method of cost sharing among the ` <br />properties involved. <br />� �� <br />� <br />� <br />