Agenda - Council Work Session - 11/18/2014

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RELEVANT LINKS: Minn. Stat. § 429.061, subd. 2. See Form 16. Metropolitan Airports Com'ns v. Bearman, 716 N.W.2d 403 (Minn. Ct. App. 2006). Minn. Stat. § 272.32. Minn. Stat. § 272.37. Minn. Stat. § 429.061, subd. 2. Minn. Stat. § 475.55, subd. 3. Minn. Stat. § 429.061, subd. 2. See Section II-G-2: Mail notice of assessment hearing. See Form 17A. Minn. Stat. § 429.061, subd. 2. 1. Resolution adopting assessment roll At the assessment hearing the council shall hear and consider all objections to the proposed assessment, whether presented orally or in writing. The council has some flexibility before it adopts the assessment roll and may change, or amend, the proposed assessment as to any parcel. Council must, by resolution, adopt the same as the special assessment against the lands named in the assessment roll. Once the assessment roll is adopted the assessments are set and become liens against the properties listed. The council must prepare a record of the proceedings and written findings as to the amount of the assessment roll at this hearing. 2. Council decides interest on special assessments Special assessments may bear interest at any rate the council determines, (unless a charter sets limits on interest rates for assessments). In setting the rate, the council should make sure there is a reasonable relationship between the assessment interest rate and the bond interest rate if the city issued bonds to finance the project. If the city finances the project with funds on hand without using bonds, the council will want to look at the interest rate the city would otherwise have earned on the funds. 3. Council decides payment timelines The council must also decide the number of years over which the property owners may pay the assessment. The statutes permit payment over a period of not more than 30 years. Council may wish to consider the life expectancy of the improvement when selecting the payment period for the assessments. Generally, the law does not require that the city send a final notice of assessment to property owners if the amount assessed is the same as that listed in the previously mailed assessment hearing notice. However, the clerk must notify property owners of any change if the final assessment amount differs from the proposed assessment as to any particular lot, piece or parcel of land. The clerk must also notify owners by mail of any changes in interest rates or prepayment requirements the council adopts that differ from those contained in the previously mailed notice of the proposed assessment. III. Challenges by property owners The law sets out discrete timelines and procedures for challenging a city's special assessment. For the most part, objections must be raised at or before the assessment hearing. Only those who object at this stage may proceed to appeal an assessment to the district court. League of Minnesota Cities Information Memo: 9/22/2011 Special Assessment Guide Page 22