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Minnesota Legislature

Office of the Revisor of Statutes

462.15 MAP, PLAT, PARCEL LIST MADE, FILED; TAX, ASSESSMENTS.
As soon as such condemnation proceedings have been completed, it shall be the duty of such
council to cause maps or plats of such restricted residence district to be made, with a list of the
parcels of land within such district, and to file one of such maps and list duly certified by the
president of the council and the city clerk, in each of the following offices: the office of the city
engineer, the office of the county recorder of the county and the office of the city clerk, and the
same shall be prima facie evidence of the full and complete condemnation and establishment of
the restricted residence district. As soon as the assessments are confirmed, the city clerk, or the
court administrator of the district court, as the case may be, shall transmit a copy thereof duly
certified, to the auditor of the county in which the lands lie. The county auditor shall include the
same in the next general tax list for the collection of state, county, and city taxes against the
several tracts or parcels of land and the assessments shall be collected with and as a part of,
and subject to the same penalties, costs, and interest, as, the general taxes. Such assessments
shall be set down in the tax books in an appropriate column to be headed "Restricted Residence
District Assessments" and when collected a separate account thereof shall be kept by the county
auditor and the same transmitted to the treasurer of the city and placed to the credit of the proper
fund. The city council may by resolution determine that the amount of such assessments shall
be collected in from one to five equal annual installments and in such case the county auditor
shall include one of the equal annual installments of assessments with and as a part of the taxes
upon each parcel of land therein described for each year for the number of years into which the
assessment is by the city council divided, together with annual interest as hereinafter provided.
With the first installment the auditor shall include interest upon the entire assessment from the
date of the assessment to the time when the tax books including the first installment are delivered
by the county auditor to the county treasurer and thereafter the auditor shall include in the taxes
for each year one of such installments, together with one year's interest upon such installment and
all subsequent installments at the same rate, each of which, together with such interest, shall be
collected with the annual taxes upon such land, together with like penalties and interest in case of
default, all of which shall be collected with and enforced as the annual taxes and credited to the
proper city fund. Any parcel assessed may be discharged from the assessment at any time after the
receipt of the assessment by the county auditor by paying all installments that have gone into the
hands of the county treasurer, as aforesaid, with accrued interest, penalties, and costs, as above
provided, and by paying all subsequent installments; or any parcel assessed may be discharged
from the assessment by presenting certificates or bonds sold against such assessments as herein
provided sufficient in amount to cover all installments due on such parcel and accrued interest,
penalties, and costs, and all installments yet to accrue, by surrendering such certificates or bonds
to the county treasurer for cancellation or having endorsed thereon such installments, interest,
penalties, and costs. The assessment shall be a lien on the land from the time of the making
thereof as against the owner and every person in any way interested in the land. The owner of
the land and any person interested therein may defend against such assessment at the time of
application for judgment in the regular proceedings for the enforcement of delinquent taxes, but
such assessment shall not be deemed invalid because of any irregularity provided the notices have
been published substantially as required, and no defense shall be 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. Assessments made
under sections 462.12 to 462.17 shall be called Restricted Residence District Assessments of the
city of ................ and numbered consecutively. When an assessment is certified, as aforesaid, by
the city clerk to the county auditor a duplicate thereof shall be sent to the city comptroller and all
such assessments shall be sufficiently identified by the name and number, as aforesaid.
History: (1621) 1915 c 128 s 4; 1925 c 122 s 3; 1976 c 181 s 2; 1Sp1986 c 3 art 1 s 82