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    Subdivision 1. Authorized. Any municipality may, by ordinance, establish sidewalk
improvement districts within a municipality, and have authority to defray all or part of the total
costs of sidewalk construction and repair by district benefits and apportioning the district's cost to
all of the parcels located in the district on a direct or indirect benefit basis.
    Subd. 2. For safety. The governing body of any municipality may establish sidewalk
districts on the basis that all areas within each district have safe pedestrian walkways to and
from schools and school bus stops, public transportation facilities, and other services to the
neighborhood and community.
    Subd. 3. Uniformity; wide sidewalks; indirect benefit. The total costs of sidewalk district
improvements may be apportioned and assessed to all parcels or tracts of land located in the
established assessment district on a uniform basis as to each classification of real estate. Where
sidewalk widths are wider than the standard width of the district, the additional costs may
be assessed as a direct benefit to the abutting property. An indirect district benefit assessment
may involve all parcels or tracts of land located in the assessment district without regard to
location of sidewalks, as it is deemed that all parcels or tracts of land within the assessment
district benefit equally.
    Subd. 4. Up to five years. The governing body may assess the costs on all district sidewalk
improvements up to a maximum of five years on equal annual installments, plus interest on
the unpaid balance.
History: 1974 c 59 s 1