(a) Notwithstanding the provisions of any law to the contrary, any county, statutory or home rule charter city, or town, making a special assessment may, at its discretion, defer the payment of that assessment for any homestead property:
(1) owned by a person 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 payments; or
(2) owned by a person who is a member of the Minnesota National Guard or other military reserves who is ordered into active military service, as defined in section 190.05, subdivision 5b or 5c, as stated in the person's military orders, for whom it would be a hardship to make the payments.
(b) Any county, statutory or home rule charter city, or town electing to defer special assessments shall adopt an ordinance or resolution establishing standards and guidelines for determining the existence of a hardship and for determining the existence of a disability, but nothing herein shall be construed to prohibit the determination of hardship on the basis of exceptional and unusual circumstances not covered by the standards and guidelines where the determination is made in a nondiscriminatory manner and does not give the applicant an unreasonable preference or advantage over other applicants.
1974 c 206 s 7; 1976 c 195 s 3; 1981 c 80 s 1; 2008 c 154 art 2 s 28
Structure Minnesota Statutes
Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments
Chapter 435 — Public Improvements, Other Proceedings
Section 435.17 — First Class Cities; Assessments; Improvement Bonds.
Section 435.18 — Provisions Supplementary.
Section 435.19 — Assessment On Public Property; Exception; Sue To Be Paid.
Section 435.191 — Time Limit On Improvements.
Section 435.193 — Hardship Assessment Deferral For Seniors, Disabled, Or Military Persons.
Section 435.194 — Procedure To Obtain Deferred Assessment.
Section 435.195 — Termination Of Right To Deferred Payment.
Section 435.201 — Municipality Defined.
Section 435.202 — Improvements Abandoned.
Section 435.203 — Transfer Of Fund When Improvement Complete; Refund.
Section 435.22 — Special Assessment Improvement Bonds, Sale Below Par.
Section 435.23 — Reassess Tax-forfeited Land Back In Private Ownership.
Section 435.26 — Certificates Of Indebtedness.
Section 435.37 — Easement For Cartway.
Section 435.44 — Sidewalk Improvement Districts; Costs Split By Benefit.
Section 435.47 — Purchasing Water.