(A) Procedure established. The City Council may defer the payment of any special assessment on the homestead property owned by a person who qualifies under one of the hardship criteria set forth in divisions (B), (C) and (E).
(1) The homeowner shall make application for deferred payment of special assessments on a form prescribed by the Scott County Auditor and supplemented by the Jordan City Administrator. The application shall be made within 30 days after the adoption of the assessment roll by the City Council and shall be renewed each year upon the filing of a similar application no later than September 30.
(2) The City Administrator shall establish a case number for each application; review the application for complete information and details and make a recommendation to the City Council to either approve or disapprove the application for deferment. The City Council, by majority vote, shall either grant or deny the deferment. If the deferment is granted, the City Council may require the payment of interest due each year. Renewal applications will be approved by the City Administrator for those cases whereby the original conditions for qualifications remain substantially unchanged.
(3) If the City Council grants the deferment, the City Administrator shall notify the County Auditor who shall in accordance with M.S. § 435.194, record a notice of the deferment with the County Recorder setting forth the amount assessed.
(B) Hardship determination. A hardship is deemed to exist if the applicant meets all of the following conditions:
(1) Any applicant must be 65 years of age, or older, and must own a legal or equitable interest in the property applied for which must be the homestead of the applicant.
(2) The annual gross income of the applicant shall not be in excess of the income limits as set forth by family size for the City of Jordan, Attachment A to Ordinance 86-03 (adjusted annually in conjunction with the Minneapolis-St. Paul Consumer Price Index). Calculation of the total family income shall be determined by the summation of all available income sources of the applicant and spouse. Income specified in the application should be the income of the year preceding the year in which the application is made, or the average income of the 3 prior to the year in which the application is made, whichever is less.
(3) The total special assessments to be deferred exceed $1,000.
(4) Interest shall be charged on any assessment deferred pursuant to this section at a rate equal to the rate charged on other assessments for the particular public improvement project the assessment is financing. If the City Council grants an assessment deferral to an applicant, the interest may also be deferred, or the interest may be due and payable on a yearly basis up until the assessment period terminates and only the principal is deferred. The decision to defer the principal and interest or just the principal shall be decided by the City Council when considering the initial application.
(C) Exceptional and unusual circumstances.
(1) Notwithstanding the foregoing provisions of this section, the City Council, upon recommendation by the City Administrator, may consider exceptional and unusual circumstances pertaining to a physical hardship relating to an applicant not covered by the conditions herein. This authority is granted to the City Council pursuant to M.S. § 435.193. Any determination shall be made in a nondiscriminatory manner and shall not give the applicant an unreasonable preference or advantage over the other applicants.
(2) The following conditions may qualify an applicant for an assessment deferral. A hardship is deemed to exist if the applicant meets all of the following conditions:
(a) An applicant must be retired by reason of a permanent and/or total disability and must own a legal or equitable interest in the property applied for which must be the homestead of the applicant.
(b) Permanent and/or total disability shall be determined by using the criteria established for “permanent and total disability” for Worker’s Compensation.
(c) An applicant must substantiate the retirement by reason of permanent and/or total disability by providing a sworn affidavit by a licensed medical doctor attesting that the applicant is unable to be gainfully employed because of a permanent and/or total disability.
(d) The annual gross income of the applicant shall not be in excess of the income limits as set forth by family size for the City of Jordan, Attachment A to Ordinance 86-03 (adjusted annually in conjunction with the Minneapolis-St. Paul Consumer Price Index). Calculation of the total family income shall be determined by the summation of all available income sources of the applicant and spouse. Income specified in the application should be the income of the year preceding the year in which the application is made, or the average income of the 3 years prior to the year in which the application is made, whichever is less.
(e) The total special assessments to be deferred exceed $1,000.
(3) Interest shall be charged on any assessment deferred pursuant to this section at the same interest rate on the assessments levied for the same public improvement project. If the City Council grants an assessment deferral to an applicant, the interest may also be deferred, or the interest may be due and payable on a yearly basis up until the assessment period terminates and only the principal is deferred. The decision to defer the principal and interest or just the principal shall be decided by the City Council when considering the initial application.
(D) Termination of deferral.
(1) The option to defer the payment of special assessments shall terminate and all amounts accumulated plus applicable interest shall become due upon the occurrence of any 1 of the following events:
(a) The death of an owner when there is no spouse eligible for deferment.
(b) The sale, transfer, or subdivision of all or any part of the property.
(c) Loss of homestead status on the property.
(d) Determination by the City Council for any reason that there would be no hardship to require immediate or partial payment.
(e) Failure to file a renewal application within the time prescribed in division (A).
(2) Upon the occurrence of one of the events specified in division (D), the City Council shall terminate the deferment. Thereupon the City Administrator shall notify the County Auditor and County Assessor of the termination, including the amounts accumulated on unpaid principal installments, plus any applicable interest, which shall become due and payable as a result of the termination. The City Administrator may negotiate and establish a payment schedule on the principal and interest owed after the deferment terminates.