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RELEVANT LINKS: <br />See Section I-B: The special <br />benefit test. <br />Minn. Stat. § 429.021. <br />Minn. Stat. § 429.021, subd. <br />1(1). <br />E. Special assessment policies <br />Some cities have attempted to minimize the controversy over special <br />assessment financing by adopting a special assessment policy (not an <br />ordinance). Whatever the policy provides it must adhere to the rule that the <br />amount of a special assessment cannot exceed the special benefit to the <br />property as measured by increase in market value due to the improvement. <br />With frequent turnover on the council a policy may increase consistency in <br />the use of financing improvements with special assessments. Justifying <br />council decisions in a particular case may also be easier with a policy in <br />place. An updated and current special assessment policy may also facilitate <br />the development of a long-range capital program for public improvements. <br />A policy should reflect basic procedural decisions on financing local <br />improvements -- decisions that the council must think through carefully, <br />taking into account past practice, equity, revenue productivity, political <br />acceptability, and the rest of the city's revenue system. Practically speaking, <br />many city special assessment policies provide procedures for city -specific <br />issues, such assessing oddly shaped lots, corner lots, lots with septic systems <br />and what method of assessment the city uses. (E.g. including but not limited <br />to the area method of assessment, unit method or a per lot assessment). <br />Cities may wish to work with citizens, appraisers, an attorney and city <br />engineers to develop a special assessment policy that fits the unique needs of <br />their city. <br />F. Programs cities may finance with special <br />assessments <br />Generally, cities use special assessments to at least partially finance a variety <br />of public improvements. Cities may also use special assessments to collect <br />certain unpaid service charges, discussed in the next section. <br />1. Local improvements <br />Cities are statutorily authorized to finance the following public <br />improvements at least partially through special assessments: <br />• Streets, sidewalks, alleys, curbs and gutters: Acquiring, opening, and <br />widening streets and alleys; constructing, reconstructing, and <br />maintaining sidewalks, streets, gutters, curbs, and vehicle parking strips. <br />(These projects may include charges for beautification, storm sewers, or <br />other street drainage systems, and installation of connections from <br />utilities to curb lines). <br />League of Minnesota Cities Information Memo: 9/22/2011 <br />Special Assessment Guide Page 7 <br />