Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
116A.18 SUPPLEMENTAL ASSESSMENTS; REASSESSMENT.
Subdivision 1. Supplemental assessments. The county board or court may make
supplemental assessments to correct omissions, errors, or mistakes in the assessment relating to
the total cost of the improvement or any other particular, or whenever it is ascertained that the
collections of special assessments and interest thereon, together with the net revenues of the
system, are not sufficient to pay all bonds issued to finance the system and interest thereon when
due. A supplemental assessment shall be preceded by personal or mailed notice to the owner of
each parcel included in the supplemental assessment and a hearing as provided for the original
assessment.
Subd. 2. Reassessment. When an assessment is, for any reason, set aside by a court of
competent jurisdiction as to any parcel or parcels of land, or in event the board or court finds that
the assessment or any part thereof is excessive, or determines on advice of the county attorney that
the assessment or proposed assessment or any part thereof is or may be invalid for any reason,
the board or court may, upon notice and hearing as provided for the original assessment, make a
reassessment or a new assessment as to such parcel or parcels.
Subd. 3. Reapportionment upon land division. When a tract of land against which a special
assessment has been levied is thereafter divided or subdivided by plat or otherwise, the board or
court may, on application of the owner of any part of the tract or on its own motion equitably
apportion among the various lots or parcels in the tract all the installments of the assessment
against the tract remaining unpaid and not then due if it determines that such apportionment will
not materially impair collection of the unpaid balance of the original assessment against the
tract. The board or court may, and if the special assessment has been pledged to the payment of
improvement warrants shall, require the owner or owners, as a condition of such apportionment,
to furnish a satisfactory surety bond fully protecting the county against any loss resulting from
failure to pay any part of the reapportionment assessment when due. Notice of such apportionment
and of the right to appeal shall be mailed to or personally served upon all owners of any part of
the tract. Within 30 days after the mailing or service of the notice of such apportionment any such
owner may appeal as provided in section 116A.19.
History: 1971 c 916 s 18; Ex1971 c 20 s 10; 1973 c 322 s 15
Subdivision 1. Supplemental assessments. The county board or court may make
supplemental assessments to correct omissions, errors, or mistakes in the assessment relating to
the total cost of the improvement or any other particular, or whenever it is ascertained that the
collections of special assessments and interest thereon, together with the net revenues of the
system, are not sufficient to pay all bonds issued to finance the system and interest thereon when
due. A supplemental assessment shall be preceded by personal or mailed notice to the owner of
each parcel included in the supplemental assessment and a hearing as provided for the original
assessment.
Subd. 2. Reassessment. When an assessment is, for any reason, set aside by a court of
competent jurisdiction as to any parcel or parcels of land, or in event the board or court finds that
the assessment or any part thereof is excessive, or determines on advice of the county attorney that
the assessment or proposed assessment or any part thereof is or may be invalid for any reason,
the board or court may, upon notice and hearing as provided for the original assessment, make a
reassessment or a new assessment as to such parcel or parcels.
Subd. 3. Reapportionment upon land division. When a tract of land against which a special
assessment has been levied is thereafter divided or subdivided by plat or otherwise, the board or
court may, on application of the owner of any part of the tract or on its own motion equitably
apportion among the various lots or parcels in the tract all the installments of the assessment
against the tract remaining unpaid and not then due if it determines that such apportionment will
not materially impair collection of the unpaid balance of the original assessment against the
tract. The board or court may, and if the special assessment has been pledged to the payment of
improvement warrants shall, require the owner or owners, as a condition of such apportionment,
to furnish a satisfactory surety bond fully protecting the county against any loss resulting from
failure to pay any part of the reapportionment assessment when due. Notice of such apportionment
and of the right to appeal shall be mailed to or personally served upon all owners of any part of
the tract. Within 30 days after the mailing or service of the notice of such apportionment any such
owner may appeal as provided in section 116A.19.
History: 1971 c 916 s 18; Ex1971 c 20 s 10; 1973 c 322 s 15
Official Publication of the State of Minnesota
Revisor of Statutes