HomeMy WebLinkAboutResolution 97-02 RESOLUTION NO. 97 - 02
BEING A RESOLUTION ESTABLISHING SENIOR CITIZENS OR RETIRED
AND DISABLED PERSONS HARDSHIP SPECIAL ASSESSMENT DEFERRAL
Whereas, immediate payment of special assessments or installments on special
assessments cast an undue hardship on some persons owning homestead properties who
are 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 payments, and
Whereas, Minnesota Statutes §435.193 435.195 makes it possible for a home rule
charter city to pass a resolution establishing standards and guidelines for
determining the existence of a hardship and for determining the existence of a
disability.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COLUMBIA HEIGHTS:
This deferral procedure shall apply only to assessments which are payable in
five or more annual installments.
This deferral procedure shall apply only to property owned and occupied by the
elderly, retired, or disabled applicant. Ownership and occupancy must be of the
same nature as would qualify the applicant for a homestead exemption for tax
purposes.
This deferral procedure shall apply only to homestead property 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 payments. Permanent and
total disability shall have the same definition for purposes of assessment
deferral as is used for social security purposes.
This deferral procedure shall not be construed as to prohibit the determination
of hardship on the basis of exceptional and unusual circumstances not covered
by the standards and guidelines herein so long as determination is made in a
nondiscriminatory manner and does not give the applicant an unreasonable
preference or advantage over other applicants.
In order to obtain a deferral of an assessment, the homeowner must make
application on the forms prescribed by the A_noka County Auditor. If no such
form is available, the City of Columbia Heights Assessment Clerk shall prescribe
the appropriate form.
In granting a deferred assessment, the Council shall determine in its resolution
approving the assessment roll the amount of interest, if any, to be charged on
the deferred assessment.
The option of the homeowner to defer the payment of special assessments shall
terminate and all amounts accumulated plus applicable interest shall become due
and payable upon the occurrence of any of the following events:
so
the death of the owner, provided that the spouse is not otherwise eligible
for benefits hereunder;
the sale, transfer or subdivision of the property or any Dart thereof;
if the property should for any reason lose its homestead status; or
if for any reason the City shall determine that there would be no hardship
to require immediate or partial payment.
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Resolution No. 97-02
Page 2
No deferral may be granted unless the homeowner makes application to the City
Assessment Clerk within thirty (30) days after adoption of the assessment by the
Council.
The deferral shall apply to only 50% of the annual installment payment. If the
50% is not paid in a timely manner, the balance of the annual installment along
with all future installments shall become immediately due and payable.
10. No deferral shall be granted to any owner who has a gross annual household
income from all sources in excess of $16,600.00
11. No deferral may be continued from year to year unless the owner shall file a
renewal application before September 15th of each year.
12. No special assessment may be deferred for a period longer than the time set by
the Council as the time over which the project is to be assessed.
13.
Interest on deferred assessments shall be at the rate set by the Council in its
resolution adopting the assessment roll, and such interest shall be added to the
amount deferred and shall be paid in accordance with Minnesota Statute ~435.195
and this Resolution.
Passed this 13TH day of
Offered by: RuettimaDn
Seconded by: Jones
Roll Call:
AIl ayes
JANUARY , 19 97
o-A~h~- -gtude~t, ~n~nc~il Secretary
~.~/o s ~ph~ f~rd-evant, Ma~or
I hereby certify that the above is a true and correct copy of a resolution adopted
by the City Council of the City of Columbia Heights on the 13th day of
January , 19 97
illiam J. Elrite, City Clerk
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