(A) On approximately October 1 of each year or at such other time as the City Administrator or Council may deem appropriate, the City Administrator shall cause to be prepared a list, by tax parcel number, of unpaid charges by type and listing the benefitting property owner and address as contained in the records of the County Auditor for real estate tax purpose and the amount of charges therein assessable against each tax parcel to which charges are attributable. The list thereof shall be presented to the City Council which shall order a public hearing, and the City Administrator shall, thereupon,
cause notice to be given, all in accordance with the procedures required in M.S. § 429.101, as it may be amended from time to time, which shall be the procedure utilized for the assessment of all unpaid charges authorized by this subchapter. In addition to mailed notice required by law, the City Administrator shall cause published notice to be given. At the hearing, the Council shall pass upon objections to the proposed assessment for current services whether the same be presented orally or in writing. The Council may amend the proposed assessment roll as to any charge or parcel and, by resolution, adopt the same as a special assessment and the interest rate to be charged from the date of the hearing against the lands named in the assessment roll attached thereto. Unless the Council orders otherwise, all assessments shall be paid in one installment collected together with the annual taxes for the next succeeding year. The Council shall generally follow procedures as detailed in M.S. Ch. 429, as it may be amended from time to time, in the conduct of the hearing. No party may appeal an assessment unless, following notice of the hearing, the party provides written notice of its objection to the assessment. Written notice shall be provided by the party to the City Administrator at or prior to the hearing. Any all objections to assessments not so received shall be deemed waived unless the failure to so object is due to a reasonable cause.
(B) Thereafter and upon adoption of the resolution, the City Administrator shall certify to the County Auditor on or before November 30 or at a later time when allowed by the Auditor or law, thereafter the assessment roll of all those assessments not paid prior to the certification and the same shall be collected as a special assessment as provided for herein and by law.
(Prior Code, § 2.731) (Ord. 333, Third Series, effective 1-30-2014)