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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 2014 541.08

Agricultural Property Tax Law, Minn. Statutes 2014 273.111

Amateur Sports Commission, real property belonging to, Minn. Statutes 2014 240A.03

Amount, tax-forfeited land sales, notice, Minn. Statutes 2014 282.02

Appraisals, property tax appraisals, Minn. Statutes 2014 270.41

Border city development zone property, Minn. Statutes 2014 272.0212

Cancellation, tax-forfeited lands, Minn. Statutes 2014 282.07

Cemetery associations

Exemption, Minn. Statutes 2014 306.14, 2014 306.88, 2014 307.09

Failure to pay, reversion of title, Minn. Statutes 2014 306.55

Lots, maintenance and upkeep, Minn. Statutes 2014 306.55

Cities

Abatement, approval, Minn. Statutes 2014 270C.86

Boundary disputes, settlement by boundary commission, Minn. Statutes 2014 465.79

Building line assessments, Minn. Statutes 2014 463.06

Developers, waivers, rights of appeal, Minn. Statutes 2014 462.3531

Development districts, Minn. Statutes 2014 469.130

Fire prevention, Minn. Statutes 2014 88.09, 2014 88.41, 2014 88.43

General procedures

Amounts, determination, Minn. Statutes 2014 429.061

Appeals, Minn. Statutes 2014 429.081

Apportionment of costs, Minn. Statutes 2014 429.051

Cancellation of improvements, Minn. Statutes 2014 435.202

Collection, Minn. Statutes 2014 429.061

Deferment, Minn. Statutes 2014 429.061

Discharge, Minn. Statutes 2014 435.17

Installments, Minn. Statutes 2014 435.17

Lawsuits, Minn. Statutes 2014 435.19

Liens, Minn. Statutes 2014 429.061

Prepayment, Minn. Statutes 2014 429.061

Reassessments, Minn. Statutes 2014 429.071, 2014 435.23

Refunds, Minn. Statutes 2014 435.202, 2014 435.203

Service charges, Minn. Statutes 2014 429.101

Supplemental assessments, Minn. Statutes 2014 429.071

Tax-forfeited land, reassessments, Minn. Statutes 2014 444.076

Government property, improvements, Minn. Statutes 2014 435.19

Hazardous buildings, repair or removal costs, Minn. Statutes 2014 463.21

Littering, penalties, damages, Minn. Statutes 2014 412.221

Local improvements, tax liens, Minn. Statutes 2014 272.32 to 2014 272.37

Plant pests, control or eradication, Minn. Statutes 2014 18G.13

Property rehabilitation, code violations, Minn. Statutes 2014 429.101

Public lands, collecting special assessments, Minn. Statutes 2014 429.061

Reduction or refunds, approval, Minn. Statutes 2014 270C.86

Rights of way, collecting special assessments, Minn. Statutes 2014 429.061

Sewers, Minn. Statutes 2014 444.075

Sidewalk improvement districts, Minn. Statutes 2014 435.44

Storm water control systems, Minn. Statutes 2014 444.075

Street or road improvements outside municipal boundaries, Minn. Statutes 2014 429.052

Streets and roads, sprinkling, Minn. Statutes 2014 435.26, 2014 435.27

Subdivision of land, reapportionment, Minn. Statutes 2014 429.071

Subsurface sewage treatment system or water well loans, repayment, Minn. Statutes 2014 115.57

Unpaid special charges, Minn. Statutes 2014 429.101

Utility bills, Minn. Statutes 2014 429.101

Utility lines, burial or alteration, Minn. Statutes 2014 429.021

Vacant building registration fees, recovery, Minn. Statutes 2014 429.101

Voluntary energy improvements financing program, see under ENERGY CONSERVATION

Wastewater treatment facilities, Minn. Statutes 2014 444.075

Water supply, Minn. Statutes 2014 435.47, 2014 444.075, 2014 456.29, 2014 456.30

Collection, Agricultural Property Tax Law, Minn. Statutes 2014 273.111

Condominiums, Minn. Statutes 2014 515.22

Conflict of laws, assessments levied for a specific year, prevailing law, Minn. Statutes 2014 279.04

Costs, distribution, Minn. Statutes 2014 276.131

Counties

Abatement, approval, Minn. Statutes 2014 270C.86

Agricultural preserves, county recorders, duties, Minn. Statutes 2014 40A.10, 2014 40A.11

Boundary disputes, settlement by boundary commission, Minn. Statutes 2014 465.79

Capital improvement bonds, Minn. Statutes 2014 373.40

County building fund, Minn. Statutes 2014 373.25

Ditch assessments, see Consolidated conservation area lands under STATE LANDS

Fire prevention improvements to private lands, Minn. Statutes 2014 88.41, 2014 88.43

Forest pest control costs, Minn. Statutes 2014 89.56

Government property, improvements, Minn. Statutes 2014 435.19

Highways, amount to be assessed in cities, Minn. Statutes 2014 429.061

Local water management, Minn. Statutes 2014 103B.311, 2014 103B.331

Local water planning, powers, Minn. Statutes 2014 103B.311

Plant pests, control or eradication, Minn. Statutes 2014 18G.13

Public safety radio communication system, county debt authority for, Minn. Statutes 2014 373.47

Reduction or refunds, approval, Minn. Statutes 2014 270C.86

Sewers, Minn. Statutes 2014 444.075

Soil and water conservation districts, see same under this topic

Solid waste, Minn. Statutes 2014 375.18

Storm water control systems, Minn. Statutes 2014 444.075

Street or road improvements in unorganized territories, Minn. Statutes 2014 429.052

Subsurface sewage treatment system or water well loans, repayment, Minn. Statutes 2014 115.57

Surveys by petition, Minn. Statutes 2014 381.06 to 2014 381.10

Voluntary energy improvements financing program, see under ENERGY CONSERVATION

Wastewater treatment facilities, Minn. Statutes 2014 444.075

Water supply, Minn. Statutes 2014 444.075

Croft historical park district, certification, Minn. Statutes 2014 275.067

Defenses or objections, exception, Minn. Statutes 2014 278.01

Deferments

Agricultural property, Minn. Statutes 2014 273.111

Homesteads, Minn. Statutes 2014 435.193 to 2014 435.195

Rural preserve property tax program, Minn. Statutes 2014 273.114

Definitions, governmental units, Minn. Statutes 2014 435.19, 2014 435.201

Delinquent special assessments, senior citizens' property tax deferral program, payment by state, Minn. Statutes 2014 290B.04, 2014 290B.07, 2014 290B.09

District heating systems, discontinuance, home rule charter cities, Minn. Statutes 2014 451.15

Ditch assessments, see Drainage assessments under this topic

Drainage assessments

Delinquent assessments, Executive Council powers, Minn. Statutes 2014 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 2014 275.067

East Lake County Medical Clinic District, certification, Minn. Statutes 2014 275.067

Economic development authorities, certification, Minn. Statutes 2014 275.067

Eminent domain proceedings, payment of assessments, Minn. Statutes 2014 117.135

Employers, workforce development fund, Minn. Statutes 2014 116L.20

Exemptions

Housing and redevelopment authority property, Minn. Statutes 2014 272.026

Public housing agency property, Minn. Statutes 2014 272.026

Volunteer fire departments, property, Minn. Statutes 2014 272.021

First class cities

General procedures

Installments, Minn. Statutes 2014 430.06, 2014 430.08, 2014 435.17

Levying, Minn. Statutes 2014 430.02, 2014 430.07

Names and numbers, Minn. Statutes 2014 430.06

Objections, Minn. Statutes 2014 430.02

Payment, generally, Minn. Statutes 2014 430.06

Payment by city, Minn. Statutes 2014 430.02, 2014 430.07, 2014 430.15

Powers supplementary to other powers, Minn. Statutes 2014 435.18

Refunds, excess assessments, Minn. Statutes 2014 430.07

Government property, improvements, Minn. Statutes 2014 435.19

Local improvements, tax liens, Minn. Statutes 2014 272.33

Restricted residence districts, Minn. Statutes 2014 462.14, 2014 462.15

River diversions, Minn. Statutes 2014 465.29

Water supply to contiguous areas, Minn. Statutes 2014 456.29

Floodwood area ambulance district, certification, Minn. Statutes 2014 275.067

Forest fire prevention, improvements for, Minn. Statutes 2014 88.41, 2014 88.43

Fourth class cities

Municipal waste disposal, Minn. Statutes 2014 443.015

Parking facilities, Minn. Statutes 2014 459.14

Hennepin County

Certification, fee, Minn. Statutes 2014 383B.205

Computation of interest, Minn. Statutes 2014 383B.207

Home rule charter cities

Contracts, Minn. Statutes 2014 429.021

District heating systems, Minn. Statutes 2014 451.15

Local improvements, tax liens, Minn. Statutes 2014 272.32, 2014 272.37

Procedures, Minn. Statutes 2014 429.111

Homesteads, deferments

Aged persons, Minn. Statutes 2014 435.193

Applications, Minn. Statutes 2014 435.194

Disabled persons, Minn. Statutes 2014 435.193

Interest, Minn. Statutes 2014 435.194

Terminations, Minn. Statutes 2014 435.195

Hospital districts, certification, Minn. Statutes 2014 275.067

Housing and redevelopment authorities, certification, Minn. Statutes 2014 275.067

Housing improvement areas, Minn. Statutes 2014 428A.20

Interest

Deferment, homesteads, Minn. Statutes 2014 435.194

Distribution, Minn. Statutes 2014 276.131

Improvements, cities, Minn. Statutes 2014 429.061

Municipal waste disposal, Minn. Statutes 2014 443.015

Lawsuits, cities, Minn. Statutes 2014 435.19

Liens

Cities, Minn. Statutes 2014 429.061, 2014 430.06

Private lands, fire prevention improvements, Minn. Statutes 2014 88.43

Restricted residence districts, Minn. Statutes 2014 462.15

Towns, contracted fire service, Minn. Statutes 2014 365.181

Local assessments

Agricultural Property Tax Law, Minn. Statutes 2014 273.111

Collection, county treasurers, duties, Minn. Statutes 2014 276.03

Wastewater treatment facilities, metropolitan area, Minn. Statutes 2014 473.545

Local governments

Certification, Minn. Statutes 2014 275.067

Clean water revolving fund grants, assistance guidelines, Minn. Statutes 2014 446A.072

Government property, improvements, Minn. Statutes 2014 435.19

Western Lake Superior Sanitary District, duties, Minn. Statutes 2014 458D.11, 2014 458D.111

Metropolitan agricultural preserves

Deferred assessments, Minn. Statutes 2014 473H.18

Soil conservation practices, costs incurred, enforcement of law, Minn. Statutes 2014 473H.16

Transfer from Agricultural Property Tax Law treatment, Minn. Statutes 2014 473H.18

Metropolitan Airports Commission, certification, Minn. Statutes 2014 275.067

Metropolitan area regional recreational open space system, Minn. Statutes 2014 473.334

Metropolitan area towns, Minn. Statutes 2014 368.01

Metropolitan Council

Certification, Minn. Statutes 2014 275.067

Transit properties, Minn. Statutes 2014 473.448

Metropolitan Mosquito Control Commission, certification, Minn. Statutes 2014 275.067

Metropolitan Sports Facilities Commission, property subject to, Minn. Statutes 2014 473.556

Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2014 160.281

Morrison County rural development financing authority, certification, Minn. Statutes 2014 275.067

Municipal parks, Minn. Statutes 2014 430.06, 2014 430.07

Municipal waste disposal systems, construction, Minn. Statutes 2014 115.46

Park districts, certification, Minn. Statutes 2014 275.067

Payment

Agricultural Property Tax Law, Minn. Statutes 2014 273.111

Method of payment, Minn. Statutes 2014 279.025

Minnesota travel information center and safety rest area, payments to South Dakota, Minn. Statutes 2014 160.281

Real property acquired by state, Minn. Statutes 2014 272.68

State lands, canceled sales, Minn. Statutes 2014 92.72

Pedestrian malls

Appeals, Minn. Statutes 2014 430.102

Collection, Minn. Statutes 2014 430.102

Generally, Minn. Statutes 2014 430.011

Objections, Minn. Statutes 2014 430.02

Penalties (monetary), distribution, Minn. Statutes 2014 276.131

Port authorities, certification, Minn. Statutes 2014 275.067

Property tax notices, Minn. Statutes 2014 275.065

Public corporations, government property, improvements, Minn. Statutes 2014 435.19

Public health enforcement actions, Minn. Statutes 2014 145A.08

Public water and sewer systems, nonmetropolitan counties, Minn. Statutes 2014 116A.16 to 2014 116A.18

Regional development commissions, Minn. Statutes 2014 275.065 to 2014 275.067

Regional public library districts, certification, Minn. Statutes 2014 275.067

Regional railroad authorities, certification, Minn. Statutes 2014 275.067

Regional sanitary sewer districts, certification, Minn. Statutes 2014 275.067

Saint Cloud Metropolitan Transit Commission, certification, Minn. Statutes 2014 275.067

Sanitary districts

Certification, Minn. Statutes 2014 275.067

Subsurface sewage treatment system or water well loans, repayment, Minn. Statutes 2014 115.57

School districts

Government property, improvements, Minn. Statutes 2014 435.19

Prepayment, funding, Minn. Statutes 2014 123B.61

School buildings, assessments against, total operating capital revenue, Minn. Statutes 2014 126C.10

Second class cities, parking facilities, Minn. Statutes 2014 459.14

Senior citizens' property tax deferral program

Calculation of deferred property taxes, exclusion, Minn. Statutes 2014 290B.05

Delinquent special assessments, payment by state, Minn. Statutes 2014 290B.04, 2014 290B.07, 2014 290B.09

Soil and water conservation districts

Pledging for bonds, Minn. Statutes 2014 103C.621

Projects with assessments, proceedings, Minn. Statutes 2014 103C.615

Use for works of improvement, Minn. Statutes 2014 103C.601, 2014 103C.605

Special districts, certification, Minn. Statutes 2014 275.067

Special service districts, housing improvement areas, Minn. Statutes 2014 428A.20

State lands, state agency budgets, Minn. Statutes 2014 3.754

Statutory cities

Municipal waste disposal, Minn. Statutes 2014 443.015

Parking facilities, Minn. Statutes 2014 459.14

Tax-forfeited lands, repurchase after forfeiture, Minn. Statutes 2014 282.251

Third class cities, parking facilities, Minn. Statutes 2014 459.14

Timber lands, notice of cutting or removal, lands with delinquent special assessments, Minn. Statutes 2014 272.41, 2014 272.42

Towns

Abatement, approval, Minn. Statutes 2014 270C.86

Boundary disputes, settlement by boundary commission, Minn. Statutes 2014 465.79

Contracted fire service, Minn. Statutes 2014 365.181

Emergency services, unpaid charges, Minn. Statutes 2014 366.011

Fire prevention improvements to private lands, Minn. Statutes 2014 88.41, 2014 88.43

General procedures, reassessment of tax-forfeited land, Minn. Statutes 2014 444.076

Government property, improvements, Minn. Statutes 2014 435.19

Improvements, Minn. Statutes 2014 435.202, 2014 435.203, 2014 435.23

Metropolitan area towns, Minn. Statutes 2014 368.01

Plant pests, control or eradication, Minn. Statutes 2014 18G.13

Property rehabilitation, code violations, Minn. Statutes 2014 429.101

Reduction or refunds, approval, Minn. Statutes 2014 270C.86

Sewers, Minn. Statutes 2014 444.075

Sidewalk improvement districts, Minn. Statutes 2014 435.44

Storm water control systems, Minn. Statutes 2014 444.075

Tax-forfeited lands, reassessment, Minn. Statutes 2014 444.076

Unpaid service charges, Minn. Statutes 2014 366.012

Unpaid special charges, Minn. Statutes 2014 429.101

Utility bills, Minn. Statutes 2014 429.101

Vacant building registration fees, recovery, Minn. Statutes 2014 429.101

Voluntary energy improvements financing program, see under ENERGY CONSERVATION

Wastewater treatment facilities, Minn. Statutes 2014 444.075

Water supply, Minn. Statutes 2014 444.075, 2014 456.29, 2014 456.30

Watershed districts

Agricultural Property Tax Law, applicability to, Minn. Statutes 2014 273.111

Benefited property, Minn. Statutes 2014 103D.631, 2014 103D.725

Certification, Minn. Statutes 2014 275.067

Generally, Minn. Statutes 2014 103D.901

Projects constructed by government agencies, Minn. Statutes 2014 103D.611

Repairs and improvements exceeding normal maintenance, Minn. Statutes 2014 103D.635

Western Lake Superior Sanitary District

District property, Minn. Statutes 2014 458D.23

Wastewater treatment facility improvements, Minn. Statutes 2014 458D.12

Wetlands preservation areas, Minn. Statutes 2014 103F.615

Winona Port Authority, Minn. Statutes 2014 469.089