2007 Minnesota Statutes

435.202 IMPROVEMENTS ABANDONED.
    Subdivision 1. Cancellation of assessments. When a local improvement proposed to be
made by any municipality under any procedure is abandoned before it is completed to an extent
sufficient to result in benefits equal to special assessments which have theretofore been levied for
such improvement, the municipality shall notify the municipal treasurer or the county auditor,
whichever is acting as collecting agent for such special assessments, of such fact. Upon such
notification, all installments of such assessments and interest thereon which are not already
collected or in the process of collection shall be canceled by such officers. However, nothing
herein shall prevent the municipality from making a reassessment of any amount not exceeding
the special benefits which actually accrue from the improvement to part or all of the properties
originally assessed, and nothing herein shall affect the obligations of the municipality to provide
funds sufficient to pay any bonds issued to finance the improvement and the interest thereon.
    Subd. 2. Refund of assessments. The governing body of the municipality shall also notify
the municipal clerk or recorder of such fact, who shall forthwith provide notice appropriate to
inform interested persons describing the improvement and stating that it has been abandoned and
that any person who paid any special assessments levied on account of such improvement may
file a claim, within six months following the date of the notice, for refund of such assessments
paid by the person, together with any interest paid thereon. The municipality is not required to,
but may, pay such claims filed after the period allowed, and it may require any claimant to furnish
satisfactory evidence that the claimant paid the amounts claimed. Such claims may be paid out
of moneys in the fund of the improvement which was abandoned, unless obligations have been
issued payable therefrom, or they may be paid out of moneys in the general fund.
    Subd. 3. Transfer of assessments not canceled or refunded. Any such assessments not
canceled under subdivision 1, or not refunded under subdivision 2, shall be transferred to the
general fund of the municipality, if not needed to pay costs of the improvement and if not held
in a debt redemption fund.
History: 1955 c 841 s 2; 1984 c 543 s 58; 1986 c 444