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April 2, 2002 <br />To: City Council <br />City Manager <br />From: Mayor John Kysylyczyn <br />Date: April 8, 2002 <br />Item: V. C. <br />Roseville City Council <br />RE: Revisions to Special Assessment policy <br />The following are recommended revisions to the City Special <br />Assessment policy. <br />Policy revision #1: Streetscapes may not be assessed. <br />Rational: As stated by the County Road C taskforce, streetscape <br />beautification benefits all properties within the city. Therefore all <br />properties should share the tax burden. <br />Policy revision #2: No properties shall be assessed when MSA <br />dollars are otherwise available and applicable. When MSA dollars <br />are not available on an applicable road, all properties shall be equally <br />assessed. <br />Rational: State gas tax and registration fees fund the constitutionally <br />dedicated highway user tax distribution fund. (Reference: Minnesota <br />Constitution, Article IXV, sections 4& 5) All properties that generate <br />"trips" or are the home base of registered motor vehicles, contribute <br />to the highway user tax distribution fund. This applies regardless of <br />business organization or property tax status (statutorily or <br />constitutionally). Properties that contribute to the fund in either <br />manner are therefore eligible to benefit from the fund. <br />Policy revision #3: Reduction in commercial assessment rates. <br />Rational: Currently commercial properties are assessed at 100%, <br />and yet pay a greater proportion into the general fund through <br />property tax. This creates a double taxation scenario. <br />