Resolution No. 01072014F Resolution to Amend City Ordinance Section 700 – Special Assessments
WHEREAS, the City Council met on Tuesday, January 7, 2014, to amend Ordinance Section 700 to read as follows:
Section 700.08: DEFERMENT OF SPECIAL ASSESSMENTS FOR SENIOR CITIZENS, PEOPLE WITH DISABLITIES, AND MEMBERS OF THE MILITARY . The Council may defer the payment of any special assessment on homestead property owned by a person who is:
(a) 65 years of age or older and applying for deferral based on income,
(b) permanently disabled and applying for deferral based on income/disability, or
(c) a member of the Minnesota National Guard or other military reserves who are ordered into active military service, as defined in Minn. Stat. §190.05 subd. 5b or 5c, as stated in the person’s military orders, for whom it would be a hardship to make the payments
Subd. 1 Application. The deferment shall be granted upon a certification by the owner on a form prescribed by the City to establish the qualification of the owner for such deferment. Application for the deferment shall be made within 30 days after the adoption of the assessment roll by the Council and shall be renewed each following year upon the filing of a similar application not later than September 30. If the Council grants the deferment, it may require the payment of the interest due each year. The Clerk shall notify the County Auditor and the County Assessor who shall, in accordance with Minn. Stat. Sec. 435.194, record a notice of the deferment with the County Recorder setting forth the amount of the deferred assessment.
Subd. 2 Termination of Deferment. The option to defer the payment of special assessments shall terminate and all amounts accumulated plus applicable interest shall become due immediately payable upon the occurrence of any one of the following events:
(a) death of the owner when there is no spouse who is eligible for deferment;
(b) the sale, transfer, or subdivision of all or any part of a property; or
(c) loss of homestead status on the property; or
(d) determination by the Council for any reason at any time that there would
be no hardship to require immediate or partial payment; or
(e) If deferred because of military service, the deferral would be for a period of no more than three years from the start of active duty
(f) failure to file an initial application or a renewal application within the time
prescribed by Subd. 1.
Subd. 3 Termination Procedure. Upon the occurrence of one of the events specified in Subd. 2, the Council shall terminate the deferment. Thereupon, the City Clerk shall notify the County Assessor and the County Auditor of the termination, including the amounts accumulated on unpaid installments plus applicable interest which shall become due and payable as a result of the termination.
This amendment is adopted the 7th day of January 2014, and shall be effective upon publication.
CITY OF KIMBALL
Tammy Konz, Mayor
Nicole Pilarski, Clerk
Published in the Tri-County News Thursday, Feb.6, 2014.