Ordinance - #83-05 - 08/23/1983 - Laserfiche WebLink

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-2- Special assessments are imposed only on real estate. They are never levied against personal or movable property. In theory, special assessments are frequently regarded as more equitable than property taxes because those who pay them obtain some direct benefits from the improvements undertaken. 210.01lB SPECIAL ASSESSMENT USES Special assessments have three important applications. The first and most popular use is for financing new improvements, particularly when new tracts of land are being converted to urban use. In this application, they are frequently used to pay for sanitary sewer, storm drainage, water source, storage and distribution facilities, street improvements including grading, curb and gutter and surfacing, sidewalks, street lighting, recreational facilities, etc. Special assessments may also be used to underwrite the cost of major maintenance programs. Large-scale repairs and maintenance operations on streets, sidewalks, watermains, sanitary sewers, storm drainage and similar facilities can and often should be financed with special assessments. A significant new use of special assessments is in the redevelopment of existing neighborhoods. When residential areas are confronted with progressive deterioration or even when presently sound neighborhoods can be made more desirable through the development of parks, playgrounds, tree plantings and new street patterns, the City can utilize special assessments to good advantage. 210.011C THE BENEFIT PRINCIPLE Special assessments may be levied only upon property receiving a special benefit from the improvement. In Minnesota, the Constitution and courts apply this general rule by placing the following limitations upon the power to levy special assessments: 1) the rate must be uniform and equal upon all property receiving special benefit; 2) the assessment must be confined to property specially benefited; and 3) the amount of the assessment must not exceed the special benefit. 210.011D SUMMARY OF STEPS IN SPECIAL ASSESSMENT PROCEEDINGS Initiation of Proceedings. This may be done either by the Council or by petition of affected property owners. If a petition is used, it must be signed by the owners of at least 35% in frontage of the property bordering on the proposed improvements. Even if the Council acts originally on its own initiative, an extraordinary majority is not needed to initiate the proceedings. In initiating proceedings or in accepting a petition requesting such proceedings, the Council should simultaneously order a feasibility report on the proposed improvement.