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RELEVANT LINKS: <br />Minn. Stat. § 429.061, subd. <br />1. <br />Minn. Stat. § 435.194. <br />Minn. Stat. § 273.111, subds. <br />3,6and 11. <br />Minn. Stat. § 273.111. <br />Minn. Stat. § 435.202, subd. <br />1. <br />Minn. Stat. § 435.202, subd. <br />2. <br />Minn. Stat. § 435.202, subd. <br />3. <br />See A.G. Op. 480-B (April <br />26, 1954). <br />The council must adopt an ordinance establishing general rules for granting <br />deferments to senior citizens, people with disabilities or members of the <br />military including guidelines for determining the existence of a hardship. If <br />the council follows a policy of deferring payment of assessments in hardship <br />cases, it must include a notice of that fact in the notice of the proposed <br />assessment. <br />5. Deferrals for green acres <br />"Green acres" law requires deferrals for certain agricultural or specialized <br />use property (such as a nursery or a greenhouse). To defer these assessments <br />on agricultural property, a city must file a certificate with the county <br />recorder stating the legal description of property subject to deferred <br />assessments and the amount of the deferred assessment. Agricultural <br />deferrals follow different procedures in addition to those in Chapter 429. In <br />addition, property must meet strict requirements to qualify for tax benefits as <br />agricultural property. Consult the city attorney to ensure the property <br />qualifies. <br />D. Abandoned improvements <br />If a city abandons a local improvement project before completion the city <br />must notify the collecting agent for the special assessment (either the city <br />treasurer or more likely, the county auditor). Upon notification, the auditor <br />or treasurer must cancel collection of all payments and interest not already <br />collected, or in the process of collection. This law does not preclude a city <br />reassessing the same properties benefitted by the improvement. <br />Once the city council decides to abandon an improvement project, the clerk <br />must notify citizens of that fact. The notice must describe the local <br />improvement; state that is has been abandoned and may provide information <br />on refunds. The city may, but is not required to, refund payments to any <br />person who files a substantiated claim within six months of the <br />abandonment notice. Claims may be paid from funds collected for the <br />improvement or from the general fund. However, abandoning the <br />improvement does not alleviate the city's obligation to make bond and bond <br />interest payments related to the project. <br />Funds collected for the abandoned improvement must be transferred to the <br />general fund if they are not canceled, refunded, or needed to pay the cost of <br />the improvement or needed for bond payments. <br />In most cases, if the council abandons the local improvement in the early <br />stages, before any assessments are levied, the city must pay the costs <br />associated with the proceedings, even if a petition initiated them. <br />League of Minnesota Cities Information Memo: 9/22/2011 <br />Special Assessment Guide Page 28 <br />