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Minnesota Legislature

Office of the Revisor of Statutes

SPECIAL ASSESSMENTS

See also TAX ASSESSMENTS

Actions for money paid, statutes of limitations, Minn. Statutes 2011 541.08

Agricultural Property Tax Law, Minn. Statutes 2011 273.111

Amateur Sports Commission, real property belonging to, Minn. Statutes 2011 240A.03

Amount, tax-forfeited land sales, notice, Minn. Statutes 2011 282.02

Appraisals, property tax appraisals, Minn. Statutes 2011 270.41

Assignment for benefit of creditors

Order of preference for tax payment, Minn. Statutes 2011 577.08

Border city development zone property, Minn. Statutes 2011 272.0212

Cancellation, tax-forfeited lands, Minn. Statutes 2011 282.07

Cemetery associations

Exemption, Minn. Statutes 2011 306.14, 2011 306.88, 2011 307.09

Failure to pay, reversion of title, Minn. Statutes 2011 306.55

Lots, maintenance and upkeep, Minn. Statutes 2011 306.55

Cities

Abatement, approval, Minn. Statutes 2011 270C.86

Boundary disputes, settlement by boundary commission, Minn. Statutes 2011 465.79

Building line assessments, Minn. Statutes 2011 463.06

Developers, waivers, rights of appeal, Minn. Statutes 2011 462.3531

Development districts, Minn. Statutes 2011 469.130

Fire prevention, Minn. Statutes 2011 88.09, 2011 88.41, 2011 88.43

General procedures

Amounts, determination, Minn. Statutes 2011 429.061

Appeals, Minn. Statutes 2011 429.081

Apportionment of costs, Minn. Statutes 2011 429.051

Cancellation of improvements, Minn. Statutes 2011 435.202

Collection, Minn. Statutes 2011 429.061

Deferment, Minn. Statutes 2011 429.061

Discharge, Minn. Statutes 2011 435.17

Installments, Minn. Statutes 2011 435.17

Lawsuits, Minn. Statutes 2011 435.19

Liens, Minn. Statutes 2011 429.061

Prepayment, Minn. Statutes 2011 429.061

Reassessments, Minn. Statutes 2011 429.071, 2011 435.23

Refunds, Minn. Statutes 2011 435.202, 2011 435.203

Service charges, Minn. Statutes 2011 429.101

Supplemental assessments, Minn. Statutes 2011 429.071

Tax-forfeited land, reassessments, Minn. Statutes 2011 444.076

Government property, improvements, Minn. Statutes 2011 435.19

Hazardous buildings, repair or removal costs, Minn. Statutes 2011 463.21

Littering, penalties, damages, Minn. Statutes 2011 412.221

Local improvements, tax liens, Minn. Statutes 2011 272.32 to 2011 272.37

Plant pests, control or eradication, Minn. Statutes 2011 18G.13

Property rehabilitation, code violations, Minn. Statutes 2011 429.101

Public lands, collecting special assessments, Minn. Statutes 2011 429.061

Reduction or refunds, approval, Minn. Statutes 2011 270C.86

Rights of way, collecting special assessments, Minn. Statutes 2011 429.061

Sewers, Minn. Statutes 2011 444.075

Sidewalk improvement districts, Minn. Statutes 2011 435.44

Storm water control systems, Minn. Statutes 2011 444.075

Street or road improvements outside municipal boundaries, Minn. Statutes 2011 429.052

Streets and roads, sprinkling, Minn. Statutes 2011 435.26, 2011 435.27

Subdivision of land, reapportionment, Minn. Statutes 2011 429.071

Subsurface sewage treatment system or water well loans, repayment, Minn. Statutes 2011 115.57

Unpaid special charges, Minn. Statutes 2011 429.101

Utility bills, Minn. Statutes 2011 429.101

Utility lines, burial or alteration, Minn. Statutes 2011 429.021

Vacant building registration fees, recovery, Minn. Statutes 2011 429.101

Voluntary energy improvements financing program, see under ENERGY CONSERVATION

Wastewater treatment facilities, Minn. Statutes 2011 444.075

Water supply, Minn. Statutes 2011 435.47, 2011 444.075, 2011 456.29, 2011 456.30

Collection, Agricultural Property Tax Law, Minn. Statutes 2011 273.111

Condominiums, Minn. Statutes 2011 515.22

Conflict of laws, assessments levied for a specific year

Prevailing law, Minn. Statutes 2011 279.04

Costs, distribution, Minn. Statutes 2011 276.131

Counties

Abatement, approval, Minn. Statutes 2011 270C.86

Agricultural preserves, county recorders, duties, Minn. Statutes 2011 40A.10, 2011 40A.11

Boundary disputes, settlement by boundary commission, Minn. Statutes 2011 465.79

Capital improvement bonds, Minn. Statutes 2011 373.40

County building fund, Minn. Statutes 2011 373.25

Ditch assessments, see Consolidated conservation area lands under STATE LANDS

Fire prevention improvements to private lands, Minn. Statutes 2011 88.41, 2011 88.43

Forest pest control costs, Minn. Statutes 2011 89.56

Government property, improvements, Minn. Statutes 2011 435.19

Highways, amount to be assessed in cities, Minn. Statutes 2011 429.061

Local water management, Minn. Statutes 2011 103B.311, 2011 103B.331

Local water planning, powers, Minn. Statutes 2011 103B.311

Plant pests, control or eradication, Minn. Statutes 2011 18G.13

Public safety radio communication system, county debt authority for, Minn. Statutes 2011 373.47

Reduction or refunds, approval, Minn. Statutes 2011 270C.86

Sewers, Minn. Statutes 2011 444.075

Soil and water conservation districts, see same under this topic

Solid waste, Minn. Statutes 2011 375.18

Storm water control systems, Minn. Statutes 2011 444.075

Street or road improvements in unorganized territories, Minn. Statutes 2011 429.052

Subsurface sewage treatment system or water well loans, repayment, Minn. Statutes 2011 115.57

Surveys by petition, Minn. Statutes 2011 381.06 to 2011 381.10

Voluntary energy improvements financing program, see under ENERGY CONSERVATION

Wastewater treatment facilities, Minn. Statutes 2011 444.075

Water supply, Minn. Statutes 2011 444.075

Croft historical park district, certification, Minn. Statutes 2011 275.067

Defenses or objections, exception, Minn. Statutes 2011 278.01

Deferments

Agricultural property, Minn. Statutes 2011 273.111

Homesteads, Minn. Statutes 2011 435.193 to 2011 435.195

Rural preserve property tax program, Minn. Statutes 2011 273.114

Definitions, governmental units, Minn. Statutes 2011 435.19, 2011 435.201

Delinquent special assessments, senior citizens' property tax deferral program, payment by state, Minn. Statutes 2011 290B.04, 2011 290B.07, 2011 290B.09

District heating systems

Discontinuance, home rule charter cities, Minn. Statutes 2011 451.15

Ditch assessments, see Drainage assessments under this topic

Drainage assessments

Delinquent assessments, Executive Council powers, Minn. Statutes 2011 9.071

Nonpayment, cession of lands to state

Consolidated conservation area lands, see under STATE LANDS

Red Lake Game Preserve, see RED LAKE GAME PRESERVE

Public drainage systems, see DRAINAGE SYSTEMS

Duluth Transit Authority, certification, Minn. Statutes 2011 275.067

East Lake County Medical Clinic District, certification, Minn. Statutes 2011 275.067

Economic development authorities, certification, Minn. Statutes 2011 275.067

Eminent domain proceedings, payment of assessments, Minn. Statutes 2011 117.135

Employers, workforce development fund, Minn. Statutes 2011 116L.20

Exemptions

Housing and redevelopment authority property, Minn. Statutes 2011 272.026

Public housing agency property, Minn. Statutes 2011 272.026

Volunteer fire departments, property, Minn. Statutes 2011 272.021

First class cities

General procedures

Installments, Minn. Statutes 2011 430.06, 2011 430.08, 2011 435.17

Levying, Minn. Statutes 2011 430.02, 2011 430.07

Names and numbers, Minn. Statutes 2011 430.06

Objections, Minn. Statutes 2011 430.02

Payment, generally, Minn. Statutes 2011 430.06

Payment by city, Minn. Statutes 2011 430.02, 2011 430.07, 2011 430.15

Powers supplementary to other powers, Minn. Statutes 2011 435.18

Refunds, excess assessments, Minn. Statutes 2011 430.07

Government property, improvements, Minn. Statutes 2011 435.19

Local improvements, tax liens, Minn. Statutes 2011 272.33

Restricted residence districts, Minn. Statutes 2011 462.14, 2011 462.15

River diversions, Minn. Statutes 2011 465.29

Water supply to contiguous areas, Minn. Statutes 2011 456.29

Floodwood area ambulance district, certification, Minn. Statutes 2011 275.067

Forest fire prevention, improvements for, Minn. Statutes 2011 88.41, 2011 88.43

Fourth class cities

Municipal waste disposal, Minn. Statutes 2011 443.015

Parking facilities, Minn. Statutes 2011 459.14

Hennepin County

Certification, fee, Minn. Statutes 2011 383B.205

Computation of interest, Minn. Statutes 2011 383B.207

Home rule charter cities

Contracts, Minn. Statutes 2011 429.021

District heating systems, Minn. Statutes 2011 451.15

Local improvements, tax liens, Minn. Statutes 2011 272.32, 2011 272.37

Procedures, Minn. Statutes 2011 429.111

Homesteads, deferments

Aged persons, Minn. Statutes 2011 435.193

Applications, Minn. Statutes 2011 435.194

Disabled persons, Minn. Statutes 2011 435.193

Interest, Minn. Statutes 2011 435.194

Terminations, Minn. Statutes 2011 435.195

Hospital districts, certification, Minn. Statutes 2011 275.067

Housing and redevelopment authorities, certification, Minn. Statutes 2011 275.067

Housing improvement areas, Minn. Statutes 2011 428A.20

Interest

Deferment, homesteads, Minn. Statutes 2011 435.194

Distribution, Minn. Statutes 2011 276.131

Improvements, cities, Minn. Statutes 2011 429.061

Municipal waste disposal, Minn. Statutes 2011 443.015

Lawsuits, cities, Minn. Statutes 2011 435.19

Liens

Cities, Minn. Statutes 2011 429.061, 2011 430.06

Private lands, fire prevention improvements, Minn. Statutes 2011 88.43

Restricted residence districts, Minn. Statutes 2011 462.15

Towns, contracted fire service, Minn. Statutes 2011 365.181

Local assessments

Agricultural Property Tax Law, Minn. Statutes 2011 273.111

Collection, county treasurers, duties, Minn. Statutes 2011 276.03

Wastewater treatment facilities, metropolitan area, Minn. Statutes 2011 473.545

Local governments

Certification, Minn. Statutes 2011 275.067

Clean water revolving fund grants, assistance guidelines, Minn. Statutes 2011 446A.072

Government property, improvements, Minn. Statutes 2011 435.19

Western Lake Superior Sanitary District, duties, Minn. Statutes 2011 458D.11, 2011 458D.111

Metropolitan agricultural preserves

Deferred assessments, Minn. Statutes 2011 473H.18

Soil conservation practices, costs incurred, enforcement of law, Minn. Statutes 2011 473H.16

Transfer from Agricultural Property Tax Law treatment, Minn. Statutes 2011 473H.18

Metropolitan Airports Commission, certification, Minn. Statutes 2011 275.067

Metropolitan area regional recreational open space system, Minn. Statutes 2011 473.334

Metropolitan area towns, Minn. Statutes 2011 368.01

Metropolitan Council

Certification, Minn. Statutes 2011 275.067

Transit properties, Minn. Statutes 2011 473.448

Metropolitan Mosquito Control Commission, certification, Minn. Statutes 2011 275.067

Metropolitan Sports Facilities Commission

Property subject to, Minn. Statutes 2011 473.556

Minnesota travel information center and safety rest area

Payments to South Dakota, Minn. Statutes 2011 160.281

Morrison County rural development financing authority

Certification, Minn. Statutes 2011 275.067

Municipal parks, Minn. Statutes 2011 430.06, 2011 430.07

Municipal waste disposal systems, construction, Minn. Statutes 2011 115.46

Park districts, certification, Minn. Statutes 2011 275.067

Payment

Agricultural Property Tax Law, Minn. Statutes 2011 273.111

Method of payment, Minn. Statutes 2011 279.025

Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2011 160.281

Real property acquired by state, Minn. Statutes 2011 272.68

State lands, canceled sales, Minn. Statutes 2011 92.72

Pedestrian malls

Appeals, Minn. Statutes 2011 430.102

Collection, Minn. Statutes 2011 430.102

Generally, Minn. Statutes 2011 430.011

Objections, Minn. Statutes 2011 430.02

Penalties (monetary), distribution, Minn. Statutes 2011 276.131

Port authorities, certification, Minn. Statutes 2011 275.067

Property tax notices, Minn. Statutes 2011 275.065

Public corporations, government property, improvements, Minn. Statutes 2011 435.19

Public health enforcement actions, Minn. Statutes 2011 145A.08

Public water and sewer systems

Nonmetropolitan counties, Minn. Statutes 2011 116A.16 to 2011 116A.18

Regional development commissions, Minn. Statutes 2011 275.065 to 2011 275.067

Regional public library districts, certification, Minn. Statutes 2011 275.067

Regional railroad authorities, certification, Minn. Statutes 2011 275.067

Regional sanitary sewer districts, certification, Minn. Statutes 2011 275.067

Saint Cloud Metropolitan Transit Commission, certification, Minn. Statutes 2011 275.067

Sanitary districts

Certification, Minn. Statutes 2011 275.067

Subsurface sewage treatment system or water well loans, repayment, Minn. Statutes 2011 115.57

School districts

Government property, improvements, Minn. Statutes 2011 435.19

Prepayment, funding, Minn. Statutes 2011 123B.61

School buildings, assessments against, total operating capital revenue, Minn. Statutes 2011 126C.10

Second class cities, parking facilities, Minn. Statutes 2011 459.14

Senior citizens' property tax deferral program

Calculation of deferred property taxes, exclusion, Minn. Statutes 2011 290B.05

Delinquent special assessments, payment by state, Minn. Statutes 2011 290B.04, 2011 290B.07, 2011 290B.09

Soil and water conservation districts

Pledging for bonds, Minn. Statutes 2011 103C.621

Projects with assessments, proceedings, Minn. Statutes 2011 103C.615

Use for works of improvement, Minn. Statutes 2011 103C.601, 2011 103C.605

Special districts, certification, Minn. Statutes 2011 275.067

Special service districts, housing improvement areas, Minn. Statutes 2011 428A.20

State lands, state agency budgets, Minn. Statutes 2011 3.754

State Patrol, radio repeater station in Wisconsin, Minn. Statutes 2011 299D.05

Statutory cities

Municipal waste disposal, Minn. Statutes 2011 443.015

Parking facilities, Minn. Statutes 2011 459.14

Tax-forfeited lands, repurchase after forfeiture, Minn. Statutes 2011 282.251

Third class cities, parking facilities, Minn. Statutes 2011 459.14

Timber lands, notice of cutting or removal, lands with delinquent special assessments, Minn. Statutes 2011 272.41, 2011 272.42

Towns

Abatement, approval, Minn. Statutes 2011 270C.86

Boundary disputes, settlement by boundary commission, Minn. Statutes 2011 465.79

Contracted fire service, Minn. Statutes 2011 365.181

Emergency services, unpaid charges, Minn. Statutes 2011 366.011

Fire prevention improvements to private lands, Minn. Statutes 2011 88.41, 2011 88.43

General procedures, reassessment of tax-forfeited land, Minn. Statutes 2011 444.076

Government property, improvements, Minn. Statutes 2011 435.19

Improvements, Minn. Statutes 2011 435.202, 2011 435.203, 2011 435.23

Metropolitan area towns, Minn. Statutes 2011 368.01

Plant pests, control or eradication, Minn. Statutes 2011 18G.13

Property rehabilitation, code violations, Minn. Statutes 2011 429.101

Reduction or refunds, approval, Minn. Statutes 2011 270C.86

Sewers, Minn. Statutes 2011 444.075

Sidewalk improvement districts, Minn. Statutes 2011 435.44

Storm water control systems, Minn. Statutes 2011 444.075

Tax-forfeited lands, reassessment, Minn. Statutes 2011 444.076

Unpaid service charges, Minn. Statutes 2011 366.012

Unpaid special charges, Minn. Statutes 2011 429.101

Utility bills, Minn. Statutes 2011 429.101

Vacant building registration fees, recovery, Minn. Statutes 2011 429.101

Voluntary energy improvements financing program, see under ENERGY CONSERVATION

Wastewater treatment facilities, Minn. Statutes 2011 444.075

Water supply, Minn. Statutes 2011 444.075, 2011 456.29, 2011 456.30

Watershed districts

Agricultural Property Tax Law, applicability to, Minn. Statutes 2011 273.111

Benefited property, Minn. Statutes 2011 103D.631, 2011 103D.725

Certification, Minn. Statutes 2011 275.067

Generally, Minn. Statutes 2011 103D.901

Projects constructed by government agencies, Minn. Statutes 2011 103D.611

Repairs and improvements exceeding normal maintenance, Minn. Statutes 2011 103D.635

Western Lake Superior Sanitary District

District property, Minn. Statutes 2011 458D.23

Wastewater treatment facility improvements, Minn. Statutes 2011 458D.12

Wetlands preservation areas, Minn. Statutes 2011 103F.615

Winona Port Authority, Minn. Statutes 2011 469.089