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11 <br />MINNESOTA STATUTES 2017 429.061 <br />property or property taxes on a gross earnings basis, every property owner whose name does not appear on <br />the records of the county auditor or the county treasurer shall be deemed to have waived such mailed notice <br />unless the owner has requested in writing that the county auditor or county treasurer, as the case may be, <br />include the name on the records for such purpose. Such notice shall state the date, time, and place of such <br />meeting, the general nature of the improvement, the area proposed to be assessed, the total amount of the <br />proposed assessment, that the proposed assessment roll is on the file with the clerk, and that written or oral <br />objections thereto by any property owner will be considered. The notice must also state that no appeal may <br />be taken as to the amount of any assessment adopted pursuant to subdivision 2, unless a written objection <br />signed by the affected property owner is filed with the municipal clerk prior to the assessment hearing or <br />presented to the presiding officer at the hearing. The notice shall also state that an owner may appeal an <br />assessment to district court pursuant to section 429.081 by serving notice of the appeal upon the mayor or <br />clerk of the municipality within 30 days after the adoption of the assessment and filing such notice with the <br />district court within ten days after service upon the mayor or clerk. The notice shall also inform property <br />owners of the provisions of sections 435.193 to 435.195 and the existence of any deferment procedure <br />established pursuant thereto in the municipality. In addition, the notice mailed to the owner must state in <br />clear language the following information: <br />(1) the amount to be specially assessed against that particular lot, piece, or parcel of land; <br />(2) adoption by the council of the proposed assessment may be taken at the hearing; <br />(3) the right of the property owner to prepay the entire assessment and the person to whom prepayment <br />must be made; <br />(4) whether partial prepayment of the assessment has been authorized by ordinance; <br />(5) the time within which prepayment may be made without the assessment of interest; and <br />(6) the rate of interest to be accrued if the assessment is not prepaid within the required time period. <br />Subd. 2. Adoption; interest. At such meeting or at any adjournment thereof the council shall hear and <br />pass upon all objections to the proposed assessment, whether presented orally or in writing. The council <br />may amend the proposed assessment as to any parcel and by resolution adopt the same as the special <br />assessment against the lands named in the assessment roll. Notice of any adjournment of the hearing shall <br />be adequate if the minutes of the meeting so adjourned show the time and place when and where the hearing <br />is to be continued. <br />The council may consider any objection to the amount of a proposed assessment as to a specific parcel <br />of land at an adjourned hearing upon further notice to the affected property owner as it deems advisable. At <br />the adjourned hearing the council or a committee of it may hear further written or oral testimony on behalf <br />of the objecting property owner and may consider further written or oral testimony from appropriate city <br />officials and other witnesses as to the amount of the assessment. The council or committee shall prepare a <br />record of the proceedings at the adjourned hearing and written findings as to the amount of the assessment. <br />The amount of the assessment as finally determined by the council shall become a part of the adopted <br />assessment roll. No appeal may be taken as to the amount of any assessment adopted under this section <br />unless written objection signed by the affected property owner is filed with the municipal clerk prior to the <br />assessment hearing or presented to the presiding officer at the hearing. All objections to the assessments not <br />received at the assessment hearing in the manner prescribed by this subdivision are waived, unless the failure <br />to object at the assessment hearing is due to a reasonable cause. <br />Copyright CO 2017 by the Revisor of Statutes, State of Minnesota. All Rights Reserved. <br />