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RELEVANT LINKS: <br />See Section VII: Tax-exempt <br />property. <br />Minn. Stat. § 429.061, subd. <br />4. <br />See Form 19. <br />Minn. Stat. § 429.061, subd. <br />4. <br />Minn. Stat. § 429.061, subd. <br />4. <br />Minn. Stat. § 435.19. <br />Minn. Stat. § 429.071. <br />Independent Sch. Dist. No. <br />254 v. City of Kenyon, 411 <br />N.W.2d 545 (Minn. Ct. App. <br />1987). <br />Minn. Stat. § 429.071, subd. <br />1. <br />In re Meyer, 158 Minn. 433, <br />199 N.W. 746 (1924). <br />Minn. Stat. § 429.071, subd. <br />2. <br />B. Collecting assessments from tax-exempt or <br />railroad property <br />When the council approves an assessment bill, the city mails notice to the <br />owners of tax-exempt or railroad property so long as the property benefits <br />from the improvement. The notice specifies the amount payable under the <br />assessment and the conditions for payment, including the number and the <br />amount of each installment, the rate of interest, and the penalties for default. <br />Interest does not accrue until 30 days after the mailed notice is given. <br />If the assessment is not paid in a single installment, the law requires that the <br />city annually mail a payment reminder to certain owners. These are: <br />• the owner of any railroad; <br />• a utility right-of-way owner, or <br />• to the owner of any public property (another governmental unit). <br />Technically the law allows a city to collect the amount due from the owner <br />of any railroad or privately owned public utility by a seizing and selling <br />personal property. Consult the city attorney before using this collection <br />method. <br />State-owned land, such as state parks and recreational land may be notified <br />of the amount it will be charged for a special assessment. The state, <br />however, cannot be required to pay special assessments against state-owned <br />land, although it may agree to do so. <br />VI. Corrections <br />After a city has made special assessments, it is sometimes possible to correct <br />errors or make other changes either by levying supplemental assessments, <br />ordering a reassessment for the entire project or reapportioning an <br />assessment. <br />A. Supplemental assessments <br />If, because of omissions or errors in the assessment of any improvement, the <br />council wishes to increase the amount of assessments, it may levy <br />supplemental assessments. The council may levy these assessments only <br />after giving property owners notice and a chance to be heard at a public <br />hearing. Requirements are the same as those for the original assessment and <br />owners may appeal the supplemental assessment. <br />B. Reassessments <br />The council may order reassessment of all properties affected by special <br />assessment levy for any of the following reasons: <br />League of Minnesota Cities Information Memo: 9/22/2011 <br />Special Assessment Guide Page 30 <br />