93-98DATE:
CITY OF CHANHASSEN
CARVER AND HENNEP1N COUNTIES, MINNESOTA
October 11, 1993 RESOLUTION NO: 93-98
Mason SECONDED BY: Wing
A RESOLUTION AUTHORIZING DEFERMENT OF SPECIAL ASSESSMENTS
MOTION BY:
WHEREAS, the City recognizes that certain citizens may have a very difficult time in
paying special assessments.
NOW, THEREFORE, BE IT RESOLVED by the Chanhassen City Council, Minnesota;
.
The Council may defer the payment of any special assessment on homestead
property owned by individuals 65 years of age or older or retired by virtue of a
permanent and total disability for whom it would be a hardship to make the
payment. If the property is homesteaded by more than one person, only one must
be 65 years of age or older.
.
A hardship exists when the average annual payment for all assessments levied
against the subject property exceeds one percent (1%) of the adjusted gross income
of the applicant, as evidenced by the applicant's most recent federal income tax
return.
.
.
.
"Permanent and total disability" means the inability to hold gainful employment
by reason of mental or physical disability.
The deferment shall be granted upon certification by the owner on a form
prescribed by the County Auditor supplemented by the City Clerk to establish the
qualification of the owner of such deferment. Initial applications must be filed
within thirty (30) days after the adoption of an assessment roll for new levies or
by October 31 for preexisting levies. Applications must be renewed annually by
the filing of a similar application not later than October 31. The Council shall
either grant or deny the deferment and, if it grants the deferment, it may require
the payment of the interest due each year. If the Council grants the deferment,
the Clerk shall notify the County Auditor and the county Assessor who shall
record a notice of the deferment with the Council Recorder setting forth the
amount of the assessment.
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 one of the following events: (1) the death of the owner when
there is no spouse who is eligible for deferment; (2) the sale, transfer, or
subdivision of all or any part of the property; (3) loss of homestead status on the
property; (4) determination by the Council for any reason that there would be no
hardship to require immediate or partial payment; or (5) failure to timely file a
renewal application.
6,
Upon the occurrence of one of the events specified in the subdivision 5 above, the
Council shah terminate the deferment. Thereupon, the City Clerk shall notify the
Council Assessor and the County Auditor of the termination, including the
amounts accumulated on unpaid installments plus applicable interest which shall
become due and payable as a result of the termination.
Passed and adopted by the Chanhassen City Council this 1 l th day of October, 1993.
ATTEST:
Don Ashworth, City Clerk/Manager
Donald J C~ayor
YES
NO ABSENT
Chmiel
Dockendorf
Senn
Wing
Mason
None None