2005 Minnesota Statutes

     430.06 Spreading of assessment installments. 

    Subdivision 1.    Number of installments; collected with 
 tax.  The city clerk shall send a certified copy of the 
 assessment roll to the auditor of the county in which assessed 
 land lies.  The auditor shall include five percent of the 
 principal amount of the assessment as part of the taxes upon 
 each parcel annually for 20 years, including annual interest at 
 the rate ascertained.  The city council and board of park 
 commissioners may, by concurrent resolution, determine that the 
 amount of the assessment must be collected in five or ten equal 
 annual installments instead of 20.  In that case the county 
 auditor shall include a corresponding percentage of the 
 principal amount of the assessment as part of the annual taxes, 
 including annual interest, until the principal amount is 
 collected. 

    The auditor shall include in the annual taxes one of the 
 installments and one year's interest upon that installment, and 
 all subsequent installments at the same rate.  Each installment, 
 together with interest, must be collected with the annual taxes 
 upon the land, together with penalties and interest on default.  
 All of these must be collected with and enforced as the annual 
 taxes and credited to the proper city fund. 

    Subd. 2.    Discharging assessments.  Any parcel 
 assessed may be discharged from the assessment at any time after 
 the auditor receives the assessment by paying all installments 
 that have gone into the hands of the county treasurer, with 
 accrued interest, penalties, and costs, and by paying all 
 subsequent installments; or any parcel assessed may be 
 discharged from the assessment by presenting certificates or 
 bonds sold against the assessments under this chapter, 
 sufficient in amount to cover all installments due on that 
 parcel and accrued interest, penalties, and costs, and all 
 installments yet to accrue, by surrendering the certificates or 
 bonds to the county treasurer for cancellation or having 
 endorsed on them the installments, interest, penalties, and 
 costs. 

    Subd. 3.    Assessments are liens; defense.  An 
 assessment is a lien on the land against the owner and every 
 person in any way interested in the land.  The owner and any 
 person interested in the land may defend against an assessment 
 at the time of application for judgment in the regular 
 proceedings for the enforcement of delinquent taxes.  The 
 assessment is not invalid because of any irregularity if the 
 notices have been published substantially as required.  No 
 defense is allowed except upon the ground that the cost of the 
 improvement is substantially less than the amount of the 
 assessment, and then only to the extent of the difference 
 between the assessment and the actual cost. 

    Subd. 4.    Naming and numbering of assessments.  
 Assessments made under this chapter must be called special 
 street, motor vehicle parking lot, and parkway assessments of 
 the city of ..... and numbered consecutively.  When an 
 assessment is certified by the city clerk to the county auditor, 
 a duplicate must be sent to the city comptroller; all 
 assessments must be sufficiently identified by name and number.  

    HIST: (1557) 1911 c 185 s 5; 1913 c 345 s 4; 1917 c 103 s 3; 
 1929 c 419 s 2; 1945 c 470 s 4; 1987 c 229 art 9 s 1