HomeMy WebLinkAboutResolution 90-24RESOLUTION NO. 90- 24
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:
1. 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 ~nstrued as to prohibit the
determination of hardship on the basis of exceptional and unusual
circumstances not covered by the standards and Euidelines 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 Anoka County Auditor. If no
such form is available, the City Assessor of Columbia Heights 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:
a. the death of the owner, provided that the spouse is not otherwise
eligible for 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 City shall determine that there would be no
h~rd~hip to r~quire immediate or partial payment.
Re ~o lut ion
Page 2
No deferral may be granted unless the homeowner makes application to the
City Assessor 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 income
from all sources in excess of $12,200.00
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 qth day of
Offered by: NawrockJ
Seconded by: C]erkin
Roll Call: AIl ayes
April , 1990 .
Edward M. Carl6o'n, Mayor
zJ6-An~e Student, Council Secretary
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 9th
day of April , 19 90.
W~-i~am J. Elrite, City Clerk
9003284