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RELEVANT LINKS: <br />Minn. Stat. § 429.071, subd. <br />3. <br />Minn. Stat. § 429.071, subd. <br />4. <br />Minn. Stat. § 444.076. <br />Minn. Stat. § 435.23. <br />Minn. Stat. § 435.19, subd. 2. <br />Singer v. Minneapolis, 1997 <br />WL 698486, C5-97-1265 <br />(Minn. Ct. App. Nov. 10, <br />1997). <br />For more information on <br />bonding, see Handbook, <br />Chapter <br />24. <br />• To reassess property when the courts nullify the original assessment. <br />• To validate an assessment that the city attorney feels the city may have <br />made improperly or not in compliance with jurisdictional requirements. <br />• To reduce assessments the city later determined to be excessive. <br />C. Reapportionment <br />When a city levies a special assessment against land that is later subdivided, <br />the council may, on its own motion or on application of the owner of any <br />part of the tract, equitably apportion the unpaid portion of the assessment <br />among the lots. The council must determine that the apportionment will not <br />impair collection of the balance due. If the city has pledged the assessment <br />toward payment of bonds, the council must require that the property owners <br />furnish surety bonds. <br />D. Tax -forfeited land returned to private <br />ownership <br />When tax -forfeited land returns to private ownership, and the parcel <br />benefitted from an improvement for which the city canceled special <br />assessments because of the forfeiture, the city may, with the same notice and <br />hearing as for the original assessment, assess or reassess the parcel. The <br />assessment amount would be equal to the amount remaining unpaid on the <br />original assessment. Any city may reassess or make a new assessment on <br />tax -forfeited land that returns to private ownership. A city can specially <br />assess state-owned tax -forfeited land while it is owned by the state. The state <br />has the option of paying the assessment or not, but the assessment can be <br />collected from someone who acquires title to the property from the state in <br />the future. <br />VII. Borrowing for special assessment purposes <br />Cities collect most special assessment revenue over a period of several <br />years. Consequently, cities often obtain funds for public improvement <br />projects from bond issues. The city pays off the bonds as the funds become <br />available through collection of the assessments and any taxes the city levied <br />especially for that purpose. <br />There are three kinds of debt instruments cities use for special assessment <br />purposes, none of which count in determining the net debt of the city. (Net <br />debt refers to the total outstanding debt of the city subject to the city debt <br />limit). <br />Improvement bonds are the first kind of debt instrument cities use for special <br />assessments. Payment of these bonds is backed by the special assessments <br />the city has levied and by the general taxing power of the city. <br />League of Minnesota Cities Information Memo: 9/22/2011 <br />Special Assessment Guide Page 31 <br />