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 of the following events: (a) the death of the owner, provided that the spouse is otherwise not eligible for the benefits hereunder; (b) the sale, transfer or subdivision of the property or any part thereof; (c) if the property should for any reason lose its homestead status; or (d) if for any reason the taxing authority deferring the payments shall determine that there would be no hardship to require immediate or partial payment.
1974 c 206 s 9
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.