Agenda - Council Work Session - 11/18/2014

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RELEVANT LINKS: Minn. Const. Art. X, § 1. Minn. Stat. § 429.061, subd. 4. In re Front Street Sewer Assessment, 138 Minn. 67, 163 N.W. 978 (1917). Ramsey County v. Trustees of Macalester College, 87 Minn. 165, 91 N.W. 484 (1902). Washburn Mem'1 Orphan Asylum v. State, 73 Minn. 343, 76 N.W. 204 (1898). Minn. Stat. § 306.14, subd. 2. Oakland Cemetery Ass'n v. City of St. Paul, 36 Minn. 529, 32 N.W. 781 (Minn.1887). State v. Crystal Lake Cemetery Ass'n, 155 Minn. 187, 193 N.W. 170 (Minn. 1923). Minn. Stat. § 307.09. A.G. Op. 408-C (Sept. 21, 1953). Minn. Stat. § 435.19. Minn. Stat. § 435.19, subds. 2, 3. Minn. Stat. § 3.754. V. Tax-exempt property The tax exemptions the Minnesota Constitution grants to religious, charitable, and educational institutions do not prevent special assessments against these types of property. Most privately owned cemeteries churches, hospitals, schools, and similar institutions must pay special assessments. Railroads in Minnesota are not exempt from special assessments. Public cemeteries are usually exempt from special assessments but private, for -profit cemeteries must pay them. Land dedicated as a private cemetery by a private person or a religious corporation is exempt to a certain extent. A. Other governmental lands Property owned by the United States government is exempt from assessments for local improvements. Regarding the property of any other governmental unit, cities may levy special assessments against such property to the same extent as if the property were privately owned. For this purpose, "governmental unit" refers to all cities (except First Class cities) towns, school districts, public utility corporations, and counties. If the unit does not pay the amount of an assessment against it, the city may recover the money in a civil action. In the case of state-owned property, or property owned by First Class cities, the city should determine the amount it would assess the land if it were privately owned. Before making this determination, the city must hold a public hearing on the proposed assessment. The hearing must take place at least two weeks after giving notice by registered or certified mail to the head of the department or agency having jurisdiction over the property. The council's determination is not binding, however, and if the state agency or the other city decides the measure of benefit is a lesser amount, it may pay the lesser amount. Note that other law requires agencies or departments which feel they were "unfairly assessed" to contact particular legislative committee members for review of the assessment. Ideally state agencies and depattlnents negotiate assessments prior to commencement of the project. League of Minnesota Cities Information Memo: 9/22/2011 Special Assessment Guide Page 29