The county auditor notifies the landowner of the need for renewal. The owner did not vote in favor of annexation. If any of these three conditions did occur then the municipality would have review powers at the time of the five year renewal. This can be a major benefit for some farmers. Water and sewer lines may pass through farmland on the way to a residential or industrial development.
High assessments can make agricultural production uneconomical.
A prorated assessment may be collected if the owner uses the service on which the special assessment was made. There is a provision for an owner to transfer a lot to his son, daughter, brother, sister, mother, or father for the purpose of constructing a dwelling in which the relative will reside for at least three years. Again, if the service for which the special assessment was deferred is used, then that assessment will become due for that lot. When the deferred assessment is triggered, the landowner must also pay interest. The interest is actually paid on bonds or notes which were taken out for the project up to, but not exceeding a period after 25 years.