(A) The City Council, in its discretion, may defer the payment of a special assessment against property owned and occupied by a person 65 years of age or older, when the total amount of the assessment exceeds $300 and the payment thereof would create a hardship upon the property owner.
(B) Application for deferred payment of special assessments shall be made on the form prescribed by the County Assessor supplemented by the City Clerk-Treasurer, to establish the qualification of the owner of the deferment. The application shall be made within 30 days after the adoption of the assessment roll by the Council, and if granted, shall be automatically renewed each following year on September 30 of each year, unless the applicant’s situation changes so that a hardship as defined in division (C) below no longer exists or the deferment terminates pursuant to the provisions of division (D) below. It shall be a misdemeanor for any person to file an erroneous application for a deferral or for any person to fail to notify the City Clerk-Treasurer of a change in circumstances that would terminate the deferral, which the notice must be given promptly and no later than September 30, following the change in circumstances.
(C) A hardship shall be deemed to prima facie exist if the applicant’s total gross income, including public assistance, pension and other tax exempt income, from the most recent taxable year is less than $6,000. In addition, the City Council may determine that a hardship exists in the event that the applicant proves to the Council that as a result of exceptional and unusual circumstances, a hardship does exist.
(D) The deferment of payment of special assessments shall cease and all amounts accumulated on unpaid installments plus applicable interest shall there upon become due and payable upon the occurrence of any of the following events:
(1) The death of the owner if the spouse is unable to qualify under the provisions of this chapter;
(2) The sale, transfer or subdivision of the property, or any part thereof;
(3) If the property loses its homestead status; and
(4) If the circumstances of the applicant change so that the applicant would no longer qualify for the deferment in accordance with the guidelines specified above.
(E) The deferred special assessments shall accrue interest at the same rate charged to the non- deferred assessments, and the Council shall by majority vote determine with each deferment whether interest payments are deferred or must be paid annually. At the time of the termination of any deferral, the Council may, at its discretion, and by majority vote, provide for payment of the deferred sum in equal installments over the time remaining on the original assessments rather than to require immediate payment of the deferred amount.
(F) If the Council grants a deferment, the Clerk-Treasurer shall notify the County Auditor and the County Assessor, who shall, in accordance with M.S. § 435.194, as it may be amended from time to time, record a notice of the deferment with the Register of Deeds, setting forth the amount of the assessment, the interest rate and whether interest payments are required. Upon termination of any deferment, the Clerk-Treasurer shall notify the County Auditor and the County Assessor of the termination and the payment terms of the deferred amount. The City Clerk-Treasurer shall include in the notice of hearing of proposed assessments, a notice specifying the availability and procedure for obtaining a deferral.
(Ord. 82, passed 7-24-1979)