HomeMy WebLinkAboutResolution 91-73RESOLUTION NO, 91-73
BEING A RESOLUTION ESTABLISHING SENIOR CITIZENS OR RETIRED
AND DISABLED PERSONS HARDSHIP SPECIAL ASSESSMENT DEFERRAL
Tnereas, immediate payment of special assessments or installments on special
assessments cast an undue hardship on some persons ownin§ homestead properties who
are 65 years of aEe 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 establishinE standards and Euidelines for
determininE the existence of a hardship and for determininE 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 aEe 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.
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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 Euidelines herein so lonE as determination is made in a
nondiscriminatory manner and does not give the applicant an unreasonable
preference or advantaEe 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 ErantinE a deferred assessment, the Council shall determine in its resolution
approving the assessment roll the amount of interest, if any, to be charEed 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 followinE events:
the death of the owner, provided that the spouse is not otherwise eligible
for benefits hereunder;
Resolution No. 91-73
Page 2
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
if for any reason the City shall determine that there would be no hardship
to require immediate or partial payment.
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
50Z 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 $13,600.00
11. No deferral may be continued from year to year unless the o~ner 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: Ruettimann
Seconded by: Clerkin
Roll Call: Ali ayes
December , 19 91 .
~-Anne Student, Counc~Secre ary
Edward M. Carlson, 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 ~2~ day of
, 19 ~/ .
William J. Elrite, City Clerk