HomeMy WebLinkAboutResolution 82-61 RESOLUTION ~O. 8~- 61
BEinG A RESOLUTION ESTABLISHING SENIOR CITIZENS OR RETIRED
AND DISABLED PERSONS }{~RDSNIP SPECIAL ASSESSMENT DEFERRAL
~]ereas, 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
~ereas, Minnesota Statutes §435.193 - 435.195 makes it possible for a
hc~me rule c~arter city to pass a resolution establishing standards and
guidelines for determining the e×istence of a hardship and for determining
the existence of a disability.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COL~CIL OF THE CITY OF
COL~,~iA HEIGHTS:
1. This deferral procedure shall apply only to assessments which are
payable in five or more annual installments.
2. Th~s deferral procedure shall apply only to property okmed and
occupied by the elderly, retired, or disabled applicant. Owmership and
occupancy most be of the same nature as would qualify the applicant for
a homestead exemption for tax purposes.
3. 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.
4. 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.
5. 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.
6. 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.
7. 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:
Resol ut ion
page 2
the ~c:ath of the owner, provided that the spouse is mot other-
%'~se e]~g~b]e for benefits hereunder;
the sale, transfer or subdivision of the propert), or any part
thereof; '
if the property should for any reason lose its hor~;estead
status; or'
if for any reason the C~ty shall determine that there ~eu]d ~e
no hardship to require itv~ed~ate or part~al pay~,ent.
8. No deferral ~r~y be granted un]ess the ho:~eo~mer m~kes application to
the City Assessor within thirty .(30) days after adoption of the assessment
by the Council.
9. The deferral shall apply to only 50% of the annual installment
pas~ent. If the 50% is not pa~d in a timely manner, the balance of the
annual installment along with all future installments shall become
~mmed~ateiy doe and payable~
t0. No deferral shall be granted to any owner who has a gross annual '
income from all sources in excess of $~,000.00.
t!. No deferral may be continued from year to year unless the owner
shall file a renewal app!icat~on before September 15th of each year.
12. No special assessment may be deferred for a period longer than the
time set by the Counc~! 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
~ith Minnesota Statute ~&35.1~5 and this Resolution.
Passed this~Cth day of December
Offered by : Norberg
Seconded by: Hentges
Roll Call: AI~ ayes ~
~/ the Council '
, 19 .
Bruce G. Nawrocki, Mayor
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
6~h day of December __, 19__.
Wiilzam J. Etrite, Acting City Clerk