2006 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.
History: (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