435.193 HARDSHIP ASSESSMENT DEFERRAL FOR SENIORS OR DISABLED.
Notwithstanding the provisions of any law to the contrary, any county, statutory or home rule
charter city, or town, making a special assessment may, at its discretion, defer the payment of that
assessment for any homestead property owned by a person 65 years of age or older or retired by
virtue of a permanent and total disability for whom it would be a hardship to make the payments.
Any county, statutory or home rule charter city, or town electing to defer special assessments
shall adopt an ordinance or resolution establishing standards and guidelines for determining the
existence of a hardship and for determining the existence of a disability, but nothing herein
shall be construed to prohibit the determination of hardship on the basis of exceptional and
unusual circumstances not covered by the standards and guidelines where the determination is
made in a nondiscriminatory manner and does not give the applicant an unreasonable preference
or advantage over other applicants.
History: 1974 c 206 s 7; 1976 c 195 s 3; 1981 c 80 s 1