The Council may defer the payment of any special assessment on homestead property owned by a person who is 65 years of age or older, or retired by reason of permanent and total disability, or a member of the Minnesota National Guard (or other military reserves) ordered into active military service, when payment of the assessment would create a hardship upon the property owner as defined herein. Only special assessments for public improvements are eligible for deferment consideration.  The deferment shall be granted upon a certification by the owner on the form prescribed by the County Auditor supplemented by the City Clerk to establish the qualification of the owner for such deferment. The application shall be made within 30 days after the adoption of the assessment roll by the Council and shall be renewed each following year upon the filing of a similar application not later than September 30. The Council shall either grant or deny the deferment. Compounding interest at the current rate for special assessments shall be included with all special assessment deferrals.  If the Council grants the deferment, the Clerk 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 of the assessment.
(Ord. 2021-10-1, passed 10-12-2021)