The homeowner shall make application for deferred payment of special assessments on forms prescribed by the county auditor of the county in which the homestead is located. Where the deferred assessment is granted, the auditor shall record a notice thereof with the county recorder of said county which shall set forth the amount of the assessment. The taxing authority may determine by ordinance or resolution the amount of interest, if any, on the deferred assessment and this rate shall be recorded by the auditor along with and in the same manner as the amount of the assessment.
1974 c 206 s 8; 1976 c 181 s 2; 1976 c 195 s 4
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.