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103E.731 ASSESSMENT; BONDS.
    Subdivision 1. Repair cost of assessments. If there is not enough money in the drainage
system account to make a repair, the board shall assess the costs of the repairs on all property and
entities that have been assessed benefits for the drainage system.
    Subd. 2. Number of installments. The assessments may be paid in annual installments
specified in the assessment order. If the assessments are not more than 50 percent of the original
cost of the drainage system, the installments may not exceed ten. If the assessments are greater
than 50 percent of the original cost of the drainage system, the board may order the assessments to
be paid in 15 or less installments.
    Subd. 3. Interest on assessments. If the order provides for payment in installments, interest
on unpaid assessments from the date of the order for assessments must be set by the board in
the order. The interest rate may not exceed seven percent per year and must be collected with
each installment.
    Subd. 4. Collection of assessments. If the assessment is not payable in installments, a lien
does not need to be filed, and the assessment, plus interest from the date of the order to August 15
of the next calendar year, must be entered on the tax lists for the year. The assessment and interest
are due and payable with and as a part of the real estate taxes for the year. If an assessment is levied
and payable in installments, the auditor shall file for the record in the county recorder's office an
additional tabular statement in substance as provided in section 103E.601, and all the provisions
of sections 103E.605, 103E.611, and 103E.615 relating to collection and payment must apply to
the assessment. Upon the filing of the tabular statement, the installment and interest are due and
payable and must be entered on the tax lists and collected in the same manner as the original lien.
    Subd. 5. Conditions to sell bonds for repair. If a contract for drainage system repair has
been entered into under this chapter or the repair has been ordered to be constructed by hired
labor and equipment, and the board has ordered the assessments to be paid in installments, the
board may issue and sell bonds, as provided by section 103E.635.
    Subd. 6. Repair of state drainage system when no benefits were assessed. For the repair
of a drainage system established by the state where benefits were not assessed to the property, the
drainage authority shall proceed to appoint viewers to determine the benefits resulting from the
repair and collect assessments for the repair as provided in this chapter.
History: 1990 c 391 art 5 s 97