Subdivision 1. Paying lien principal. (a) Drainage liens against property benefited under this chapter are payable to the treasurer of the county in 20 or less equal annual installments. The first installment of the principal is due on or before November 1 after the drainage lien statement is recorded, and each subsequent installment is due on or before November 1 of each year afterwards until the principal is paid.
(b) The drainage authority may, by order, direct the drainage lien to be paid by 1/15 of the principal on or before five years from November 1 after the lien statement is recorded, and 1/15 on or before November 1 of each year afterwards until the principal is paid.
(c) The drainage authority may order that the drainage lien must be paid by one or two installments, notwithstanding paragraphs (a) and (b), if the principal amount of a lien against a lot or tract of property or against a county or municipality is less than $500.
Subd. 2. Interest. (a) Interest is an additional drainage lien on all property until paid. The interest rate on the drainage lien principal from the date the drainage lien statement is recorded must be set by the board but may not exceed the rate determined by the state court administrator for judgments under section 549.09, or six percent, whichever is greater.
(b) Before the tax lists for the year are given to the county treasurer, the auditor shall compute the interest on the unpaid balance of the drainage lien at the rate set by the board. The amount of interest must be computed on the entire unpaid principal from the date the drainage lien was recorded to August 15 of the next calendar year, and afterwards from August 15 to August 15 of each year.
(c) Interest is due and payable after November 1 of each year the drainage lien principal or interest is due and unpaid.
Subd. 3. Collecting payments. Interest and any installment due must be entered on the tax lists for the year. The installment and interest must be collected in the same manner as real estate taxes for that year by collecting one-half of the total of the installment and interest with and as a part of the real estate taxes.
Subd. 4. Prepaying interest. Interest may be paid at any time, computed to the date of payment, except that after the interest is entered on the tax lists for the year, it is due as entered, without a reduction for prepayment.
Subd. 5. Paying liens with bonds. The board may direct the county treasurer to accept any outstanding bond that is a legal obligation of the county under this chapter issued on account of a drainage lien in payment of drainage liens under the provisions of this chapter. The bonds must be accepted at their par value plus accrued interest.
Subd. 6. Lien record. The auditor shall keep a drainage lien record for each drainage project and system showing the amount of the drainage lien remaining unpaid against each tract of property.
Subd. 7. Collecting and enforcing drainage liens. The enforcement, collection, penalty, and interest provisions relating to real estate taxes apply to the payment of drainage liens.
1990 c 391 art 5 s 79; 1996 c 471 art 3 s 1; 2010 c 298 s 6; 1Sp2019 c 6 art 8 s 2
Structure Minnesota Statutes
Section 103E.005 — Definitions.
Section 103E.011 — Drainage Authority Powers.
Section 103E.015 — Considerations Before Drainage Work Is Done.
Section 103E.021 — Planting Ditches With Perennial Vegetation.
Section 103E.031 — Connection With Drains In Adjoining States.
Section 103E.035 — Defective Notice.
Section 103E.041 — Personal Service In Lieu Of Other Methods Of Notice.
Section 103E.043 — Informal Meetings.
Section 103E.045 — Failure To Attend Hearings; Drainage Authority.
Section 103E.051 — Defective Proceedings.
Section 103E.055 — Reimbursing Cost Of Former Surveys When Used Later.
Section 103E.061 — Right Of Entry.
Section 103E.065 — Drainage Inspectors.
Section 103E.067 — Ditch Buffer Strip; Annual Reporting.
Section 103E.071 — County Attorney.
Section 103E.075 — Obstructing Drainage System.
Section 103E.081 — Crimes Related To Drainage Systems; Penalties.
Section 103E.085 — Enforcement.
Section 103E.095 — Appeal From Orders Dismissing Or Establishing Drainage Systems.
Section 103E.097 — Attorney Fees On Appeal.
Section 103E.101 — Drainage Proceeding And Construction Records.
Section 103E.105 — Advice About Drainage Questions.
Section 103E.111 — Field Surveys And Investigations By Director.
Section 103E.115 — Hydrological And Drainage Information.
Section 103E.121 — Drain Tile; Manufacturing Studies.
Section 103E.212 — New Drainage System Projects.
Section 103E.215 — Improving Drainage Systems.
Section 103E.221 — Improving Outlets.
Section 103E.227 — Impounding, Rerouting, And Diverting Drainage System Waters.
Section 103E.231 — Dismissing Or Delaying Proceedings; Petitioners.
Section 103E.235 — Drainage System In Two Or More Counties.
Section 103E.238 — County Attorney Review Of Petition And Bond.
Section 103E.245 — Preliminary Survey And Preliminary Survey Report.
Section 103E.251 — Filing Preliminary Survey Report.
Section 103E.255 — Commissioner's Preliminary Advisory Report.
Section 103E.261 — Preliminary Hearing.
Section 103E.265 — Order For Detailed Survey And Survey Report.
Section 103E.271 — Detailed Survey.
Section 103E.275 — Engineer's Variance From Drainage Authority Order.
Section 103E.281 — Soil Survey.
Section 103E.285 — Detailed Survey Report.
Section 103E.291 — Filing Detailed Survey Report.
Section 103E.295 — Revising Engineer's Detailed Survey Report After Acceptance.
Section 103E.301 — Commissioner's Final Advisory Report.
Section 103E.305 — Viewers' Appointment And Qualification.
Section 103E.311 — Viewer Duties.
Section 103E.315 — Assessing Drainage Benefits And Damages.
Section 103E.321 — Viewers' Report.
Section 103E.323 — Property Owners' Report.
Section 103E.325 — Final Hearing Notice.
Section 103E.331 — Jurisdiction Of Property By Drainage Authority.
Section 103E.335 — Proceedings At Final Hearing.
Section 103E.341 — Drainage Authority Final Order.
Section 103E.345 — Apportioning Cost For Joint County Drainage Systems.
Section 103E.351 — Redetermining Benefits And Damages.
Section 103E.401 — Use Of Drainage System As Outlet.
Section 103E.405 — Outlets In Adjoining States.
Section 103E.411 — Drainage System As Outlet For Municipality.
Section 103E.501 — Contract And Bond.
Section 103E.505 — Awarding Construction Contract.
Section 103E.511 — Contract Not Awarded; Excessive Bids Or Costs.
Section 103E.515 — Damages; Payment.
Section 103E.521 — Construction Supervision.
Section 103E.525 — Constructing And Maintaining Bridges And Culverts.
Section 103E.526 — Constructing Road Instead Of Bridge Or Culvert.
Section 103E.53 — Rules To Standardize Forms.
Section 103E.531 — Inspecting Drainage Construction; Partial Payments.
Section 103E.535 — Partial Payment Of Retained Contract Amounts.
Section 103E.541 — Extending Time On Contracts.
Section 103E.545 — Reducing Contractor's Bond.
Section 103E.551 — Contractor Default.
Section 103E.555 — Accepting Contract.
Section 103E.601 — Drainage Lien Statement.
Section 103E.605 — Effect Of Filed Drainage Lien.
Section 103E.611 — Paying Drainage Liens And Interest.
Section 103E.615 — Enforcing Assessments.
Section 103E.621 — Satisfying Liens.
Section 103E.625 — Subdivision By Platting; Liens Apportioned.
Section 103E.631 — Apportioning Liens.
Section 103E.635 — Drainage Bond Issues.
Section 103E.641 — Drainage Funding Bonds.
Section 103E.645 — Allowance And Payment Of Fees And Expenses.
Section 103E.651 — Drainage System Account.
Section 103E.655 — Paying Drainage System Costs.
Section 103E.661 — Examining And Establishing Drainage System Accounts; State Auditor.
Section 103E.705 — Repair Procedure.
Section 103E.711 — Cost Apportionment For Joint County Drainage Systems.
Section 103E.715 — Repair By Petition.
Section 103E.721 — Replacement And Hydraulic Capacity Of Bridges And Culverts.
Section 103E.725 — Cost Of Repair.
Section 103E.728 — Apportioning Repair Costs.
Section 103E.729 — Apportioning Repair Costs; Alternative Option.
Section 103E.731 — Assessment; Bonds.
Section 103E.735 — Drainage Systems; Repair Fund.
Section 103E.741 — Property Not Assessed Benefits; Hearing.
Section 103E.745 — Cost Of Repair Exceeding Benefits In Anoka County.
Section 103E.801 — Consolidating Or Dividing Drainage Systems.
Section 103E.805 — Removing Property From Drainage System.
Section 103E.806 — Partial Abandonment Of Drainage System.
Section 103E.811 — Abandoning Drainage System.
Section 103E.812 — Transfer Of All Or Part Of Drainage System.