Subdivision 1. Cancellation of assessments. When a local improvement proposed to be made by any municipality under any procedure is abandoned before it is completed to an extent sufficient to result in benefits equal to special assessments which have theretofore been levied for such improvement, the municipality shall notify the municipal treasurer or the county auditor, whichever is acting as collecting agent for such special assessments, of such fact. Upon such notification, all installments of such assessments and interest thereon which are not already collected or in the process of collection shall be canceled by such officers. However, nothing herein shall prevent the municipality from making a reassessment of any amount not exceeding the special benefits which actually accrue from the improvement to part or all of the properties originally assessed, and nothing herein shall affect the obligations of the municipality to provide funds sufficient to pay any bonds issued to finance the improvement and the interest thereon.
Subd. 2. Refund of assessments. The governing body of the municipality shall also notify the municipal clerk or recorder of such fact, who shall forthwith provide notice appropriate to inform interested persons describing the improvement and stating that it has been abandoned and that any person who paid any special assessments levied on account of such improvement may file a claim, within six months following the date of the notice, for refund of such assessments paid by the person, together with any interest paid thereon. The municipality is not required to, but may, pay such claims filed after the period allowed, and it may require any claimant to furnish satisfactory evidence that the claimant paid the amounts claimed. Such claims may be paid out of moneys in the fund of the improvement which was abandoned, unless obligations have been issued payable therefrom, or they may be paid out of moneys in the general fund.
Subd. 3. Transfer of assessments not canceled or refunded. Any such assessments not canceled under subdivision 1, or not refunded under subdivision 2, shall be transferred to the general fund of the municipality, if not needed to pay costs of the improvement and if not held in a debt redemption fund.
1955 c 841 s 2; 1984 c 543 s 58; 1986 c 444
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.