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RELEVANT LINKS: <br />Minn. Stat. § 429.051. <br />Minn. Stat. § 429.052. <br />Minn. Stat. § 429.061, subd. <br />2. <br />See Form 19A. <br />Minn. Stat. § 429.061, subd. <br />2. <br />Given that concern, there are certain situations where the council may <br />postpone the assessment of the cost of water, storm sewer, sanitary sewer, <br />and street construction or road improvements until a later date. Such <br />situations include: <br />• Property is unplatted and undeveloped; the owner will subdivide or <br />otherwise make it available for building sites in the future. <br />• The city cannot immediately use a trunk main because of the absence of <br />laterals. <br />Street or road improvements may be completed outside the city's <br />jurisdiction with the consent of either the affected township (or if the <br />property is located in unorganized territory, the county) and then assessed <br />when later annexed into the city. This would likely only make sense if the <br />land was soon to be annexed. And as above, these postponed assessments <br />cannot be collected unless the property eventually being assessed was given <br />the notice and hearing of the improvements at the time the improvement was <br />ordered (provided under section 429.031), and subsequently in accordance <br />with the notice, hearing, and appeal rights (provided for under sections <br />429.061 and 429.081). <br />C. Deferred assessments <br />Deferred assessments are certified to the county auditor but collection is <br />deferred. All deferred assessments constitute liens on the property and must <br />be paid within 30 years of the assessment levy. Interest on the assessments <br />discussed subsequently, may be paid or deferred. Cities are authorized to let <br />a property owner defer paying a certified assessment until a later date, <br />provided the property owner or the property meets certain criteria. <br />There are three types of authorized deferrals: <br />• undeveloped property. <br />• senior citizen and disability deferrals. <br />• green acres. <br />1. Notice of deferred assessments <br />The law requires that cities record deferred special assessments with the <br />county recorder. A certificate of the deferred assessment must contain the <br />legal description and the parcel identification number (PID) of the affected <br />property and the amount deferred. <br />League of Minnesota Cities Information Memo: 9/22/2011 <br />Special Assessment Guide Page 26 <br />