SPECIAL ASSESSMENTS

See also TAX ASSESSMENTS

Actions for money paid, statutes of limitations, Minn. Statutes 2017 541.08

Agricultural Property Tax Law, Minn. Statutes 2017 273.111

Amateur Sports Commission, real property belonging to, Minn. Statutes 2017 240A.03

Amount, tax-forfeited land sales, notice, Minn. Statutes 2017 282.02

Appraisals, property tax appraisals, Minn. Statutes 2017 270.41

Border city development zone property, Minn. Statutes 2017 272.0212

Cancellation, tax-forfeited lands, Minn. Statutes 2017 282.07

Cemetery associations

Exemption, Minn. Statutes 2017 306.14, 306.88, 307.09

Failure to pay, reversion of title, Minn. Statutes 2017 306.55

Lots, maintenance and upkeep, Minn. Statutes 2017 306.55

Cities

Abatement, approval, Minn. Statutes 2017 270C.86

Boundary disputes, settlement by boundary commission, Minn. Statutes 2017 465.79

Building line assessments, Minn. Statutes 2017 463.06

Developers, waivers, rights of appeal, Minn. Statutes 2017 462.3531

Development districts, Minn. Statutes 2017 469.130

Fire prevention, Minn. Statutes 2017 88.09, 88.41, 88.43

General procedures

Amounts, determination, Minn. Statutes 2017 429.061

Appeals, Minn. Statutes 2017 429.081

Apportionment of costs, Minn. Statutes 2017 429.051

Cancellation of improvements, Minn. Statutes 2017 435.202

Collection, Minn. Statutes 2017 429.061

Deferment, Minn. Statutes 2017 429.061

Discharge, Minn. Statutes 2017 435.17

Installments, Minn. Statutes 2017 435.17

Lawsuits, Minn. Statutes 2017 435.19

Liens, Minn. Statutes 2017 429.061

Prepayment, Minn. Statutes 2017 429.061

Reassessments, Minn. Statutes 2017 429.071, 435.23

Refunds, Minn. Statutes 2017 435.202, 435.203

Service charges, Minn. Statutes 2017 429.101

Supplemental assessments, Minn. Statutes 2017 429.071

Tax-forfeited land, reassessments, Minn. Statutes 2017 444.076

Government property, improvements, Minn. Statutes 2017 435.19

Hazardous buildings, repair or removal costs, Minn. Statutes 2017 463.21

Littering, penalties, damages, Minn. Statutes 2017 412.221

Local improvements, tax liens, Minn. Statutes 2017 272.32 to 272.37

Plant pests, control or eradication, Minn. Statutes 2017 18G.13

Property rehabilitation, code violations, Minn. Statutes 2017 429.101

Public lands, collecting special assessments, Minn. Statutes 2017 429.061

Reduction or refunds, approval, Minn. Statutes 2017 270C.86

Rights of way, collecting special assessments, Minn. Statutes 2017 429.061

Sewers, Minn. Statutes 2017 444.075

Sidewalk improvement districts, Minn. Statutes 2017 435.44

Storm water control systems, Minn. Statutes 2017 444.075

Street or road improvements outside municipal boundaries, Minn. Statutes 2017 429.052

Streets and roads, sprinkling, Minn. Statutes 2017 435.26, 435.27

Subdivision of land, reapportionment, Minn. Statutes 2017 429.071

Subsurface sewage treatment system or water well loans, repayment, Minn. Statutes 2017 115.57

Unpaid special charges, Minn. Statutes 2017 429.101

Utility bills, Minn. Statutes 2017 429.101

Utility lines, burial or alteration, Minn. Statutes 2017 429.021

Vacant building registration fees, recovery, Minn. Statutes 2017 429.101

Voluntary energy improvements financing program, see under ENERGY CONSERVATION

Wastewater treatment facilities, Minn. Statutes 2017 444.075

Water supply, Minn. Statutes 2017 435.47, 444.075, 456.29, 456.30

Collection, Agricultural Property Tax Law, Minn. Statutes 2017 273.111

Condominiums, Minn. Statutes 2017 515.22

Conflict of laws, assessments levied for a specific year, prevailing law, Minn. Statutes 2017 279.04

Costs, distribution, Minn. Statutes 2017 276.131

Counties

Abatement, approval, Minn. Statutes 2017 270C.86

Agricultural preserves, county recorders, duties, Minn. Statutes 2017 40A.10, 40A.11

Boundary disputes, settlement by boundary commission, Minn. Statutes 2017 465.79

Capital improvement bonds, Minn. Statutes 2017 373.40

County building fund, Minn. Statutes 2017 373.25

Ditch assessments, see Consolidated conservation area lands under STATE LANDS

Fire prevention improvements to private lands, Minn. Statutes 2017 88.41, 88.43

Forest pest control costs, Minn. Statutes 2017 89.56

Government property, improvements, Minn. Statutes 2017 435.19

Highways, amount to be assessed in cities, Minn. Statutes 2017 429.061

Local water management, Minn. Statutes 2017 103B.311, 103B.331

Local water planning, powers, Minn. Statutes 2017 103B.311

Plant pests, control or eradication, Minn. Statutes 2017 18G.13

Public safety radio communication system, county debt authority for, Minn. Statutes 2017 373.47

Reduction or refunds, approval, Minn. Statutes 2017 270C.86

Sewers, Minn. Statutes 2017 444.075

Soil and water conservation districts, see same under this topic

Solid waste, Minn. Statutes 2017 375.18

Storm water control systems, Minn. Statutes 2017 444.075

Street or road improvements in unorganized territories, Minn. Statutes 2017 429.052

Subsurface sewage treatment system or water well loans, repayment, Minn. Statutes 2017 115.57

Surveys by petition, Minn. Statutes 2017 381.06 to 381.10

Voluntary energy improvements financing program, see under ENERGY CONSERVATION

Wastewater treatment facilities, Minn. Statutes 2017 444.075

Water supply, Minn. Statutes 2017 444.075

Croft historical park district, certification, Minn. Statutes 2017 275.067

Defenses or objections, exception, Minn. Statutes 2017 278.01

Deferments

Agricultural property, Minn. Statutes 2017 273.111

Homesteads, Minn. Statutes 2017 435.193 to 435.195

Rural preserve property tax program, Minn. Statutes 2017 273.114

Definitions, governmental units, Minn. Statutes 2017 435.19, 435.201

Delinquent special assessments, senior citizens' property tax deferral program, payment by state, Minn. Statutes 2017 290B.04, 290B.07, 290B.09

District heating systems, discontinuance, home rule charter cities, Minn. Statutes 2017 451.15

Ditch assessments, see Drainage assessments under this topic

Drainage assessments

Delinquent assessments, Executive Council powers, Minn. Statutes 2017 9.071

Nonpayment, cession of lands to state

Consolidated conservation area lands, see under STATE LANDS

Red Lake Game Preserve, see RED LAKE GAME PRESERVE

Public drainage systems, see DRAINAGE SYSTEMS

Duluth Transit Authority, certification, Minn. Statutes 2017 275.067

East Lake County Medical Clinic District, certification, Minn. Statutes 2017 275.067

Economic development authorities, certification, Minn. Statutes 2017 275.067

Eminent domain proceedings, payment of assessments, Minn. Statutes 2017 117.135

Employers, workforce development fund, Minn. Statutes 2017 116L.20

Exemptions

Housing and redevelopment authority property, Minn. Statutes 2017 272.026

Public housing agency property, Minn. Statutes 2017 272.026

Volunteer fire departments, property, Minn. Statutes 2017 272.021

First class cities

General procedures

Installments, Minn. Statutes 2017 430.06, 430.08, 435.17

Levying, Minn. Statutes 2017 430.02, 430.07

Names and numbers, Minn. Statutes 2017 430.06

Objections, Minn. Statutes 2017 430.02

Payment, generally, Minn. Statutes 2017 430.06

Payment by city, Minn. Statutes 2017 430.02, 430.07, 430.15

Powers supplementary to other powers, Minn. Statutes 2017 435.18

Refunds, excess assessments, Minn. Statutes 2017 430.07

Government property, improvements, Minn. Statutes 2017 435.19

Local improvements, tax liens, Minn. Statutes 2017 272.33

Restricted residence districts, Minn. Statutes 2017 462.14, 462.15

River diversions, Minn. Statutes 2017 465.29

Water supply to contiguous areas, Minn. Statutes 2017 456.29

Floodwood area ambulance district, certification, Minn. Statutes 2017 275.067

Forest fire prevention, improvements for, Minn. Statutes 2017 88.41, 88.43

Fourth class cities

Municipal waste disposal, Minn. Statutes 2017 443.015

Parking facilities, Minn. Statutes 2017 459.14

Hennepin County

Certification, fee, Minn. Statutes 2017 383B.205

Computation of interest, Minn. Statutes 2017 383B.207

Home rule charter cities

Contracts, Minn. Statutes 2017 429.021

District heating systems, Minn. Statutes 2017 451.15

Local improvements, tax liens, Minn. Statutes 2017 272.32, 272.37

Procedures, Minn. Statutes 2017 429.111

Homesteads, deferments

Aged persons, Minn. Statutes 2017 435.193

Applications, Minn. Statutes 2017 435.194

Disabled persons, Minn. Statutes 2017 435.193

Interest, Minn. Statutes 2017 435.194

Terminations, Minn. Statutes 2017 435.195

Hospital districts, certification, Minn. Statutes 2017 275.067

Housing and redevelopment authorities, certification, Minn. Statutes 2017 275.067

Housing improvement areas, Minn. Statutes 2017 428A.20

Interest

Deferment, homesteads, Minn. Statutes 2017 435.194

Distribution, Minn. Statutes 2017 276.131

Improvements, cities, Minn. Statutes 2017 429.061

Municipal waste disposal, Minn. Statutes 2017 443.015

Lawsuits, cities, Minn. Statutes 2017 435.19

Liens

Cities, Minn. Statutes 2017 429.061, 430.06

Private lands, fire prevention improvements, Minn. Statutes 2017 88.43

Restricted residence districts, Minn. Statutes 2017 462.15

Towns, contracted fire service, Minn. Statutes 2017 365.181

Local assessments

Agricultural Property Tax Law, Minn. Statutes 2017 273.111

Collection, county treasurers, duties, Minn. Statutes 2017 276.03

Wastewater treatment facilities, metropolitan area, Minn. Statutes 2017 473.545

Local governments

Certification, Minn. Statutes 2017 275.067

Clean water and drinking water revolving fund grants, assistance guidelines, Minn. Statutes 2017 446A.072

Government property, improvements, Minn. Statutes 2017 435.19

Western Lake Superior Sanitary District, duties, Minn. Statutes 2017 458D.11, 458D.111

Metropolitan agricultural preserves

Deferred assessments, Minn. Statutes 2017 473H.18

Soil conservation practices, costs incurred, enforcement of law, Minn. Statutes 2017 473H.16

Transfer from Agricultural Property Tax Law treatment, Minn. Statutes 2017 473H.18

Metropolitan Airports Commission, certification, Minn. Statutes 2017 275.067

Metropolitan area regional recreational open space system, Minn. Statutes 2017 473.334

Metropolitan area towns, Minn. Statutes 2017 368.01

Metropolitan Council

Certification, Minn. Statutes 2017 275.067

Transit properties, Minn. Statutes 2017 473.448

Metropolitan Mosquito Control Commission, certification, Minn. Statutes 2017 275.067

Metropolitan Sports Facilities Commission, property subject to, Minn. Statutes 2017 473.556

Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2017 160.281

Morrison County rural development financing authority, certification, Minn. Statutes 2017 275.067

Municipal parks, Minn. Statutes 2017 430.06, 430.07

Municipal waste disposal systems, construction, Minn. Statutes 2017 115.46

Nursing facilities, medical assistance, external fixed costs, Minn. Statutes 2017 256R.25

Park districts, certification, Minn. Statutes 2017 275.067

Payment

Agricultural Property Tax Law, Minn. Statutes 2017 273.111

Method of payment, Minn. Statutes 2017 279.025

Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2017 160.281

Real property acquired by state, Minn. Statutes 2017 272.68

State lands, canceled sales, Minn. Statutes 2017 92.72

Pedestrian malls

Appeals, Minn. Statutes 2017 430.102

Collection, Minn. Statutes 2017 430.102

Generally, Minn. Statutes 2017 430.011

Objections, Minn. Statutes 2017 430.02

Penalties (monetary), distribution, Minn. Statutes 2017 276.131

Port authorities, certification, Minn. Statutes 2017 275.067

Property tax notices, Minn. Statutes 2017 275.065

Public corporations, government property, improvements, Minn. Statutes 2017 435.19

Public health enforcement actions, Minn. Statutes 2017 145A.08

Public water and sewer systems, nonmetropolitan counties, Minn. Statutes 2017 116A.16 to 116A.18

Regional development commissions, Minn. Statutes 2017 275.065 to 275.067

Regional public library districts, certification, Minn. Statutes 2017 275.067

Regional railroad authorities, certification, Minn. Statutes 2017 275.067

Regional sanitary sewer districts, certification, Minn. Statutes 2017 275.067

Saint Cloud Metropolitan Transit Commission, certification, Minn. Statutes 2017 275.067

Sanitary districts

Certification, Minn. Statutes 2017 275.067

Subsurface sewage treatment system or water well loans, repayment, Minn. Statutes 2017 115.57

School districts

Government property, improvements, Minn. Statutes 2017 435.19

Prepayment, funding, Minn. Statutes 2017 123B.61

School buildings, assessments against, total operating capital revenue, Minn. Statutes 2017 126C.10

Second class cities, parking facilities, Minn. Statutes 2017 459.14

Senior citizens' property tax deferral program

Calculation of deferred property taxes, exclusion, Minn. Statutes 2017 290B.05

Delinquent special assessments, payment by state, Minn. Statutes 2017 290B.04, 290B.07, 290B.09

Soil and water conservation districts

Pledging for bonds, Minn. Statutes 2017 103C.621

Projects with assessments, proceedings, Minn. Statutes 2017 103C.615

Use for works of improvement, Minn. Statutes 2017 103C.601, 103C.605

Special districts, certification, Minn. Statutes 2017 275.067

Special service districts, housing improvement areas, Minn. Statutes 2017 428A.20

State lands, state agency budgets, Minn. Statutes 2017 3.754

Statutory cities

Municipal waste disposal, Minn. Statutes 2017 443.015

Parking facilities, Minn. Statutes 2017 459.14

Tax-forfeited lands, repurchase after forfeiture, Minn. Statutes 2017 282.251

Third class cities, parking facilities, Minn. Statutes 2017 459.14

Timber lands, notice of cutting or removal, lands with delinquent special assessments, Minn. Statutes 2017 272.41, 272.42

Towns

Abatement, approval, Minn. Statutes 2017 270C.86

Boundary disputes, settlement by boundary commission, Minn. Statutes 2017 465.79

Contracted fire service, Minn. Statutes 2017 365.181

Emergency services, unpaid charges, Minn. Statutes 2017 366.011

Fire prevention improvements to private lands, Minn. Statutes 2017 88.41, 88.43

General procedures, reassessment of tax-forfeited land, Minn. Statutes 2017 444.076

Government property, improvements, Minn. Statutes 2017 435.19

Improvements, Minn. Statutes 2017 435.202, 435.203, 435.23

Metropolitan area towns, Minn. Statutes 2017 368.01

Plant pests, control or eradication, Minn. Statutes 2017 18G.13

Property rehabilitation, code violations, Minn. Statutes 2017 429.101

Reduction or refunds, approval, Minn. Statutes 2017 270C.86

Sewers, Minn. Statutes 2017 444.075

Sidewalk improvement districts, Minn. Statutes 2017 435.44

Storm water control systems, Minn. Statutes 2017 444.075

Tax-forfeited lands, reassessment, Minn. Statutes 2017 444.076

Unpaid service charges, Minn. Statutes 2017 366.012

Unpaid special charges, Minn. Statutes 2017 429.101

Utility bills, Minn. Statutes 2017 429.101

Vacant building registration fees, recovery, Minn. Statutes 2017 429.101

Voluntary energy improvements financing program, see under ENERGY CONSERVATION

Wastewater treatment facilities, Minn. Statutes 2017 444.075

Water supply, Minn. Statutes 2017 444.075, 456.29, 456.30

Watershed districts

Agricultural Property Tax Law, applicability to, Minn. Statutes 2017 273.111

Benefited property, Minn. Statutes 2017 103D.631, 103D.725

Certification, Minn. Statutes 2017 275.067

Generally, Minn. Statutes 2017 103D.901

Projects constructed by government agencies, Minn. Statutes 2017 103D.611

Repairs and improvements exceeding normal maintenance, Minn. Statutes 2017 103D.635

Western Lake Superior Sanitary District

District property, Minn. Statutes 2017 458D.23

Wastewater treatment facility improvements, Minn. Statutes 2017 458D.12

Wetlands preservation areas, Minn. Statutes 2017 103F.615

Winona Port Authority, Minn. Statutes 2017 469.089