2006 Minnesota Statutes

103E.615 ENFORCEMENT OF ASSESSMENTS.
    Subdivision 1. Municipalities. Assessments filed for benefits to a municipality are a liability
of the municipality and are due and payable with interest in installments on November 1 of
each year as provided in section 103E.611. If the installments and interest are not paid on or
before November 1, the amount due with interest added as provided in section 103E.611 must be
extended by the county auditor against all property in the municipality that is liable to taxation.
A levy must be made and the amount due must be paid and collected in the same manner and
time as other taxes.
    Subd. 2. County or state-aid road. If a public road benefited is a county or state-aid road,
the assessment filed is against the county and must be paid out of the road and bridge fund of
the county.
    Subd. 3. State trunk highway. An assessment against the state for benefits to trunk
highways is chargeable to and payable out of the trunk highway fund. The commissioner of
transportation shall pay assessments from the trunk highway fund after receipt of a certified copy
of the assessment against the state for benefits to a trunk highway.
    Subd. 4. Assessment for vacated town roads. If a town is assessed for benefits to a town
road in a drainage project proceeding under this chapter and the town road is later vacated by the
town board under section 164.07, the town board may petition the drainage authority to cancel the
assessment. The drainage authority may cancel the assessment if it finds that the town road for
which benefits are assessed has been vacated under section 164.07.
    Subd. 5. State property. State property, including rural credit property, is assessable for
benefits received. The assessment must be paid by the state from funds appropriated and available
for drainage assessments after the state officer having jurisdiction over the assessed property
certifies the assessment to the commissioner of finance.
    Subd. 6.[Repealed, 1994 c 561 s 28]
    Subd. 7. Railroad and utility property. Property owned by a railroad or other utility
corporation benefited by a drainage project is liable for the assessments of benefits on the
property as other taxable property. From the date the drainage lien is recorded, the amount of the
assessment with interest is a lien against all property of the corporation within the county. Upon
default the assessment may be collected by civil action or the drainage lien may be foreclosed
by action in the same manner as provided by law for the foreclosure of mortgage liens. The
county where the drainage lien is filed has the right of action against the corporation to enforce
and collect the assessment.
History: 1990 c 391 art 5 s 80