reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.14 — Improvement Fees Authority; Notice And Hearing.

428A.14 IMPROVEMENT FEES AUTHORITY; NOTICE AND HEARING.
Subdivision 1.
Authority.
Fees may be imposed by the implementing entity on the housing units within the housing improvement area at a rate, term, or amount sufficient to produce revenue required to provide housing improvements in the area to reimburse the implementing entity for advances made to pay for the housing improvements or to pay principal of, interest on, and premiums, if any, on bonds issued by the implementing entity under section 428A.16. The fee can be imposed on the basis of the tax capacity of the housing unit, or the total amount of square footage of the housing unit, or a method determined by the council and specified in the resolution. If a fee is imposed on a basis other than the tax capacity or square footage of the housing unit, the council must make a finding that the alternative basis for the fee is more fair and reasonable. Before the imposition of the fees, a hearing must be held and notice must be published in the official newspaper at least seven days before the hearing and shall be mailed at least seven days before the hearing to any housing unit owner subject to a fee. For purposes of this section, the notice must also include:
(1) a statement that all interested persons will be given an opportunity to be heard at the hearing regarding a proposed housing improvement fee;
(2) the estimated cost of improvements including administrative costs to be paid for in whole or in part by the fee imposed under the ordinance;
(3) the amount to be charged against the particular property;
(4) the right of the property owner to prepay the entire fee;
(5) the number of years the fee will be in effect; and
(6) a statement that the petition requirements of section 428A.12 have either been met or do not apply to the proposed fee.
Within six months of the public hearing, the implementing entity may adopt a resolution imposing a fee within the area not exceeding the amount expressed in the notice issued under this section.
Prior to adoption of the resolution approving the fee, the condominium associations located in the housing improvement area shall submit to the implementing entity a financial plan prepared by an independent third party, acceptable to the implementing entity and associations, that provides for the associations to finance maintenance and operation of the common elements in the condominium and a long-range plan to conduct and finance capital improvements.
Subd. 2.
Levy limit.
Fees imposed under this section are not included in the calculation of levies or limits on levies imposed under any law or charter.
History:
1996 c 471 art 8 s 10; 2000 c 490 art 11 s 6; 2009 c 88 art 2 s 29
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.15 — Collection Of Fees.

428A.15 COLLECTION OF FEES.
The implementing entity may provide for the collection of the housing improvement fees according to the terms of section 428A.05.
History:
1996 c 471 art 8 s 11; 2000 c 490 art 11 s 7
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.16 — Bonds.

428A.16 BONDS.
At any time after a contract for the construction of all or part of an improvement authorized under sections 428A.11 to 428A.20 has been entered into or the work has been ordered, the implementing entity may issue obligations in the amount it deems necessary to defray in whole or in part the expense incurred and estimated to be incurred in making the improvement, including every item of cost from inception to completion and all fees and expenses incurred in connection with the improvement or the financing.
The obligations are payable primarily out of the proceeds of the fees imposed under section 428A.14, or from any other special assessments or revenues available to be pledged for their payment under charter or statutory authority, or from two or more of those sources. The governing body of the city, or if the governing bodies are the same or consist of identical membership, the authority may, by resolution adopted prior to the sale of obligations, pledge the full faith, credit, and taxing power of the city to bonds issued by it to ensure payment of the principal and interest if the proceeds of the fees in the area are insufficient to pay the principal and interest. The obligations must be issued in accordance with chapter 475, except that an election is not required, and the amount of the obligations are not included in determination of the net debt of the city under the provisions of any law or charter limiting debt.
History:
1996 c 471 art 8 s 12; 2000 c 490 art 11 s 8
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.17 — Advisory Board.

428A.17 ADVISORY BOARD.
The implementing entity may create and appoint an advisory board for the housing improvement area in the city to advise the implementing entity in connection with the planning and construction of housing improvements. In appointing the board, the implementing entity shall consider for membership members of condominium associations located in the housing improvement area. The advisory board shall make recommendations to the implementing entity to provide improvements or impose fees within the housing improvement area. Before the adoption of a proposal by the implementing entity to provide improvements within the housing improvement area, the advisory board of the housing improvement area shall have an opportunity to review and comment upon the proposal.
History:
1996 c 471 art 8 s 13; 2000 c 490 art 11 s 9
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.18 — Veto Powers.

428A.18 VETO POWERS.
Subdivision 1.
Notice of right to file objections.
The effective date of any ordinance or resolution adopted under sections 428A.13 and 428A.14 must be at least 45 days after it is adopted. Within five days after adoption of the ordinance or resolution, a summary of the ordinance or resolution shall be mailed to the owner of each housing unit included in the multiunit housing improvement area. The mailing shall include a notice that owners subject to a fee have a right to veto the ordinance or resolution by filing the required number of objections with the city clerk before the effective date of the ordinance or resolution and that a copy of the ordinance or resolution is on file with the city clerk for public inspection.
Subd. 2.
Requirements for veto.
If residents of 45 percent or more of the housing units in the area subject to the fee file an objection to the ordinance adopted by the city under section 428A.13 with the city clerk before the effective date of the ordinance, the ordinance does not become effective. If owners of 45 percent or more of the housing units' tax capacity subject to the fee under section 428A.14 file an objection with the city clerk before the effective date of the resolution, the resolution does not become effective.
History:
1996 c 471 art 8 s 14; 2010 c 389 art 1 s 23
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.19 — Annual Reports.

428A.19 ANNUAL REPORTS.
Each condominium association located within the housing improvement area must, by August 15 annually, submit a copy of its audited financial statements to the implementing entity. The city may also, as part of the enabling ordinance, require the submission of other relevant information from the associations.
History:
1996 c 471 art 8 s 15; 2000 c 490 art 11 s 10
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.20 — Special Assessments.

428A.20 SPECIAL ASSESSMENTS.
Within a housing improvement area, the governing body of the city may, in addition to the fee authorized in section 428A.14, special assess housing improvements to benefited property. The governing body of the city may by ordinance adopt regulations consistent with this section.
History:
1996 c 471 art 8 s 16
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428A — Special Service Districts; Housing Improvement Areas › Section 428A.21 — Deadline For Housing Improvement Districts Under General Law.

428A.21 DEADLINE FOR HOUSING IMPROVEMENT DISTRICTS UNDER GENERAL LAW.
The establishment of a new housing improvement area after June 30, 2028, requires enactment of a special law authorizing the establishment of the area.
History:
1996 c 471 art 8 s 17; 2000 c 490 art 11 s 11; 2005 c 152 art 1 s 11; 2009 c 88 art 2 s 30; 2013 c 143 art 4 s 31
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428B — Tourism Improvement Districts › Section 428B.01 — Definitions.

428B.01 DEFINITIONS.
Subdivision 1.
Applicability.
As used in sections 428B.01 to 428B.09, the terms in this section have the meanings given them.
Subd. 2.
Activity.
"Activity" means but is not limited to all of the following:
(1) promotion of tourism within the district;
(2) promotion of business activity, including but not limited to tourism, of businesses subject to the service charge within the tourism improvement district;
(3) marketing, sales, and economic development; and
(4) other services provided for the purpose of conferring benefits upon businesses located in the tourism improvement district that are subject to the tourism improvement district service charge.
Subd. 3.
Business.
"Business" means a lodging business as defined by municipal ordinance.
Subd. 4.
Business owner.
"Business owner" means a person recognized by a municipality as the owner of a business.
Subd. 5.
City.
"City" means a home rule charter or statutory city.
Subd. 6.
Clerk.
"Clerk" means the chief clerical officer of the municipality.
Subd. 7.
Governing body.
"Governing body" means, with respect to a city, a city council or other governing body of a city. With respect to a town, governing body means a town board or other governing body of a town. With respect to a county, governing body means a board of commissioners or other governing body of a county.
Subd. 8.
Impacted business owners.
"Impacted business owners" means a majority of business owners located within a proposed or established tourism improvement district.
Subd. 9.
Municipality.
"Municipality" means a county, city, or town.
Subd. 10.
Tourism improvement association.
"Tourism improvement association" means a new or existing and tax-exempt nonprofit corporation, entity, or agency charged with promoting tourism within the tourism improvement district and that is under contract with the municipality to administer the tourism improvement district and implement the activities and improvements listed in the municipality's ordinance.
Subd. 11.
Tourism improvement district.
"Tourism improvement district" means a tourism improvement district established under this chapter.
History:
2023 c 64 art 15 s 12
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428B — Tourism Improvement Districts › Section 428B.03 — Service Charge Authority; Notice; Hearing Requirement.

428B.03 SERVICE CHARGE AUTHORITY; NOTICE; HEARING REQUIREMENT.
Subdivision 1.
Authority.
A municipality may impose service charges authorized under section 428B.02, subdivision 4, to finance an activity or improvement in the tourism improvement district that is provided by the municipality if the activity or improvement is provided in the tourism improvement district at an increased level of service. The service charges may be imposed in the amount needed to pay for the increased level of service provided by the activity or improvement.
Subd. 2.
Annual hearing requirement; notice.
Beginning one year after the establishment of the tourism improvement district, the municipality must hold an annual public hearing regarding continuation of the service charges in the tourism improvement district. The municipality must provide notice of the hearing by publication in the official newspaper at least seven days before the hearing. The municipality must mail, or deliver by electronic means, notice of the hearing to business owners subject to the service charge at least seven days before the hearing. At the hearing, a person affected by the proposed district may testify on issues relevant to the proposed district. Within six months of the hearing, the municipality may adopt a resolution to continue imposing service charges within the district not exceeding the amount or rate expressed in the notice. For purposes of this section, the notice must include:
(1) a map showing the boundaries of the district;
(2) the time and place of the hearing;
(3) a statement that all interested persons will be given an opportunity to be heard at the hearing regarding the proposed service charge;
(4) a brief description of the proposed activities and improvements;
(5) the estimated annual amount of proposed expenditures for activities and improvements;
(6) the rate of the service charge for the district during the year and the nature and character of the proposed activities and improvements for the district during the year in which service charges are collected;
(7) the number of years the service charge will be in effect; and
(8) a statement that the petition requirement of section 428B.07 has either been met or does not apply to the proposed service charge.
History:
2023 c 64 art 15 s 14
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428B — Tourism Improvement Districts › Section 428B.04 — Modification Of Ordinance.

428B.04 MODIFICATION OF ORDINANCE.
Subdivision 1.
Adoption of ordinance; request for modification.
Upon written request of the tourism improvement association, the governing body of a municipality may adopt an ordinance to modify the district after conducting a public hearing on the proposed modifications. If the modification includes a change to the rate, method, and basis of imposing the service charge or the expansion of the tourism improvement district's geographic boundaries, a petition as described in section 428B.07 must be submitted by impacted business owners to initiate proceedings for modification.
Subd. 2.
Notice of modification.
A municipality must provide notice of the hearing by publication in at least two issues of the municipality's official newspaper. The two publications must be two weeks apart and the municipality must hold a hearing at least three days after the last publication. Not less than ten days before the hearing, the municipality must mail, or deliver by electronic means, notice to the business owner of each business subject to the service charge by the tourism improvement district. The notice must include:
(1) a map showing the boundaries of the district and any proposed changes to the boundaries of the district;
(2) the time and place of the hearing;
(3) a statement that all interested persons will be given an opportunity to be heard at the hearing regarding the proposed service charge; and
(4) a brief description of the proposed modification to the ordinance.
Subd. 3.
Hearing on modification.
At the hearing regarding modification to the ordinance, business owners and persons affected by the proposed modification may testify on issues relevant to the proposed modification. Within six months after the conclusion of the hearing, the municipality may adopt the ordinance modifying the district by a vote of the majority of the governing body in accordance with the request for modification by the tourism improvement association and as described in the notice.
Subd. 4.
Objection.
If the modification of the ordinance includes the expansion of the tourism improvement district's geographic boundaries, the ordinance modifying the district may be adopted after following the notice and veto requirements in section 428B.08; however, a successful objection will be determined based on a majority of business owners who will pay the service charge in the expanded area of the district. For all other modifications, the ordinance modifying the district may be adopted following the notice and veto requirements in section 428B.08.
History:
2023 c 64 art 15 s 15
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428B — Tourism Improvement Districts › Section 428B.05 — Collection Of Service Charges; Penalties.

428B.05 COLLECTION OF SERVICE CHARGES; PENALTIES.
The service charges imposed under this chapter may be collected by the municipality, tourism improvement association, or other designated agency or entity. Collection of the service charges must be made at the time and in the manner set forth in the ordinance. The entity collecting the service charges may charge interest and penalties on delinquent payments for service charges imposed under this chapter as set forth in the municipality's ordinance.
History:
2023 c 64 art 15 s 16
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428B — Tourism Improvement Districts › Section 428B.06 — Tourism Improvement Association.

428B.06 TOURISM IMPROVEMENT ASSOCIATION.
Subdivision 1.
Composition and duties.
The tourism improvement association must be designated in the municipality's ordinance. The tourism improvement association shall appoint a governing board or committee composed of a majority of business owners who pay the tourism improvement district service charge, or the representatives of those business owners. The governing board or committee must manage the funds raised by the tourism improvement district and fulfill the obligations of the tourism improvement district. A tourism improvement association has full discretion to select the specific activities and improvements that are funded with tourism improvement district service charges within the authorized activities and improvements described in the ordinance.
Subd. 2.
Annual report.
The tourism improvement association must submit to the municipality an annual report for each year in which a service charge is imposed. The report must include a financial statement of revenue raised by the district. The municipality may also, as part of the enabling ordinance, require the submission of other relevant information related to the association.
History:
2023 c 64 art 15 s 17
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428B — Tourism Improvement Districts › Section 428B.07 — Petition Required.

428B.07 PETITION REQUIRED.
A municipality may not establish a tourism improvement district under section 428B.02 unless impacted business owners file a petition requesting a public hearing on the proposed action with the clerk of the municipality.
History:
2023 c 64 art 15 s 18
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428B — Tourism Improvement Districts › Section 428B.08 — Veto Power Of Owners.

428B.08 VETO POWER OF OWNERS.
Subdivision 1.
Notice of right to file objections.
The effective date of an ordinance or resolution adopted under this chapter must be at least 45 days after it is adopted by the municipality. Within five days after the municipality adopts the ordinance or resolution, the municipality must mail a summary of the ordinance or resolution to each business owner subject to the service charge within the tourism improvement district in the same manner that notice is mailed, or delivered by electronic means, under section 428B.02. The mailing must include a notice that business owners subject to the service charge have the right to veto, by a simple majority, the ordinance or resolution by filing the required number of objections with the clerk of the municipality before the effective date of the ordinance or resolution and include notice that a copy of the ordinance or resolution is available for public inspection with the clerk of the municipality.
Subd. 2.
Requirements for veto.
If impacted business owners file an objection to the ordinance or resolution before the effective date of the ordinance or resolution, the ordinance or resolution does not become effective.
History:
2023 c 64 art 15 s 19
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428B — Tourism Improvement Districts › Section 428B.09 — Disestablishment.

428B.09 DISESTABLISHMENT.
Subdivision 1.
Procedure for disestablishment.
An ordinance adopted under this chapter must provide a 30-day period each year in which business owners subject to the service charge may request disestablishment of the district. Beginning one year after establishment of the tourism improvement district, an annual 30-day period of disestablishment begins with the anniversary of the date of establishment. Upon submission of a petition from impacted business owners, the municipality may disestablish a tourism improvement district by adopting an ordinance after holding a public hearing on the disestablishment. Prior to the hearing, the municipality must publish notice of the hearing on disestablishment in at least two issues of the municipality's official newspaper. The two publications must be two weeks apart and the municipality must hold the hearing at least three days after the last publication. Not less than ten days before the hearing, the municipality must mail, or deliver by electronic means, notice to the business owner of each business subject to the service charge. The notice must include:
(1) the time and place of the hearing;
(2) a statement that all interested persons will be given an opportunity to be heard at the hearing regarding disestablishment;
(3) the reason for disestablishment; and
(4) a proposal to dispose of any assets acquired with the revenues of the service charge imposed under the tourism improvement district.
Subd. 2.
Objection.
An ordinance disestablishing the tourism improvement district becomes effective following the notice and veto requirements in section 428B.08.
Subd. 3.
Refund to business owners.
(a) Upon the disestablishment of a tourism improvement district, any remaining revenues derived from the service charge, or any revenues derived from the sale of assets acquired with the service charge revenues, shall be refunded to business owners located and operating within the tourism improvement district in which service charges were imposed by applying the same method and basis that was used to calculate the service charges levied in the fiscal year in which the district is disestablished.
(b) If the disestablishment occurs before the service charge is imposed for the fiscal year, the method and basis that was used to calculate the service charge imposed in the immediate prior fiscal year shall be used to calculate the amount of a refund, if any.
History:
2023 c 64 art 15 s 20
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 428B — Tourism Improvement Districts › Section 428B.10 — Coordination Of Districts.

428B.10 COORDINATION OF DISTRICTS.
If a county establishes a tourism improvement district in a city or town under this chapter, a city or town may not establish a tourism improvement district in the part of the city or town located in the county-established district. If a city or town establishes a tourism improvement district under this chapter, a county may not establish a tourism improvement district in the part of the city or town located in the city- or town-established district.
History:
2023 c 64 art 15 s 21
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 429 — Local Improvements, Special Assessments › Section 429.035 — Improvements, Petition.

429.035 IMPROVEMENTS, PETITION.
When any petition for the making of any improvement in any statutory city, town, or city of the second, third, or fourth class, however organized, for the cost of which special assessments may be, in whole or in part, levied therefor, is presented to the governing body of the municipality, this body shall, by resolution, determine whether or not the petition has been signed by the required percentage of owners of property affected thereby.
History:
(1918-33) 1927 c 311 s 1; 1953 c 398 s 12; 1961 c 338 s 2; 1973 c 123 art 5 s 7
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 429 — Local Improvements, Special Assessments › Section 429.036 — Appeal From Determination Of Legality Of Petition.

429.036 APPEAL FROM DETERMINATION OF LEGALITY OF PETITION.
Any person, being aggrieved by this determination, may appeal to the district court of the county in which the property is located by serving upon the clerk of the municipality, within 30 days after the adoption and publication of the resolution, a notice of appeal briefly stating the grounds of appeal and giving a bond in the penal sum of $250, in which the municipality shall be named as obligee, to be approved by the clerk of the municipality, conditioned that the appellant will duly prosecute the appeal, pay all costs and disbursements which may be adjudged against the appellant, and abide by the order of the court. The clerk shall furnish the appellant a certified copy of the petition, or any part thereof, on being paid by appellant of the proper charges therefor. The appeal shall be placed upon the calendar of the next general term commencing more than 30 days after the date of serving the notice and filing the bond and shall be tried as are other appeals in such cases. Unless reversed upon the appeal, the determination of the governing body as to the sufficiency of the petition shall be final and conclusive.
History:
(1918-34) 1927 c 311 s 2; 1986 c 444
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 429 — Local Improvements, Special Assessments › Section 429.051 — Apportionment Of Cost.

429.051 APPORTIONMENT OF COST.
The cost of any improvement, or any part thereof, may be assessed upon property benefited by the improvement, based upon the benefits received, whether or not the property abuts on the improvement and whether or not any part of the cost of the improvement is paid from the county state-aid highway fund, the municipal state-aid street fund, or the trunk highway fund. The area assessed may be less than but may not exceed the area proposed to be assessed as stated in the notice of hearing on the improvement, except as provided below. The municipality may pay such portion of the cost of the improvement as the council may determine from general ad valorem tax levies or from other revenues or funds of the municipality available for the purpose. The municipality may subsequently reimburse itself for all or any of the portion of the cost of a water, storm sewer, or sanitary sewer improvement so paid by levying additional assessments upon any properties abutting on but not previously assessed for the improvement, on notice and hearing as provided for the assessments initially made. To the extent that such an improvement benefits nonabutting properties which may be served by the improvement when one or more later extensions or improvements are made but which are not initially assessed therefor, the municipality may also reimburse itself by adding all or any of the portion of the cost so paid to the assessments levied for any of such later extensions or improvements, provided that notice that such additional amount will be assessed is included in the notice of hearing on the making of such extensions or improvements. The additional assessments herein authorized may be made whether or not the properties assessed were included in the area described in the notice of hearing on the making of the original improvement.
In any city of the fourth class electing to proceed under a home rule charter as provided in this chapter, which charter provides for a board of water commissioners and authorizes such board to assess a water frontage tax to defray the cost of construction of water mains, such board may assess the tax based upon the benefits received and without regard to any charter limitation on the amount that may be assessed for each lineal foot of property abutting on the water main. The water frontage tax shall be imposed according to the procedure and, except as herein provided, subject to the limitations of the charter of the city.
History:
1953 c 398 s 5; 1955 c 842 s 1; 1957 c 40 s 1; 1959 c 490 s 1; 1961 c 286 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 429 — Local Improvements, Special Assessments › Section 429.052 — Street Or Road Improvements Outside Municipal Boundaries.

429.052 STREET OR ROAD IMPROVEMENTS OUTSIDE MUNICIPAL BOUNDARIES.
A municipality may construct street or road improvements outside its jurisdiction with the consent of the affected township, or if the property is located in unorganized territory, the county. When property is brought within the corporate limits of the municipality, the municipality may subsequently reimburse itself for all or any portion of the cost of the improvement for which municipal funds have been expended, by levying an assessment upon any property abutting on, but not previously assessed for, the improvement. No assessment may be so levied unless the property to be assessed was given notice and hearing of the improvements under section 429.031 at the time the improvement was ordered, and subsequently in accordance with the notice, hearing, and appeal rights, provided for under sections 429.061 and 429.081.
History:
2005 c 152 art 1 s 12
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 429 — Local Improvements, Special Assessments › Section 429.071 — Supplemental Assessments; Reassessment.

429.071 SUPPLEMENTAL ASSESSMENTS; REASSESSMENT.
Subdivision 1.
Supplemental assessments.
The council may make supplemental assessments to correct omissions, errors, or mistakes in the assessment relating to the total cost of the improvement or any other particular. A supplemental assessment shall be preceded by personal or mailed notice to the owner of each parcel included in the supplemental assessment and a hearing as provided for the original assessment.
Subd. 2.
Reassessment.
When an assessment is, for any reason whatever, set aside by a court of competent jurisdiction as to any parcel or parcels of land, or in event the council finds that the assessment or any part thereof is excessive or determines on advice of the municipal attorney that the assessment or proposed assessment or any part thereof is or may be invalid for any reason, the council may, upon notice and hearing as provided for the original assessment, make a reassessment or a new assessment as to such parcel or parcels.
Subd. 3.
Reapportionment upon land division.
When a tract of land against which a special assessment has been levied is thereafter divided or subdivided by plat or otherwise, the council may, on application of the owner of any part of the tract or on its own motion equitably apportion among the various lots or parcels in the tract all the installments of the assessment against the tract remaining unpaid and not then due if it determines that such apportionment will not materially impair collection of the unpaid balance of the original assessment against the tract. The council may, and if the special assessment has been pledged to the payment of improvement warrants shall, require the owner or owners, as a condition of such apportionment, to furnish a satisfactory surety bond fully protecting the municipality against any loss resulting from failure to pay any part of the reapportionment assessment when due. Notice of such apportionment and of the right to appeal shall be mailed to or personally served upon all owners of any part of the tract. Within 30 days after the mailing or service of the notice of such apportionment any such owner may appeal as provided in section 429.081.
Subd. 4.
Reassessment, tax-forfeited land.
When a parcel of tax-forfeited land is returned to private ownership and the parcel is benefited by an improvement for which special assessments were canceled because of the forfeiture, the municipality that made the improvement may, upon notice and hearing as provided for the original assessment, make a reassessment or a new assessment as to the parcel in an amount equal to the amount remaining unpaid on the original assessment.
History:
1953 c 398 s 7; 1957 c 366 s 1; 1961 c 525 s 8; 1965 c 877 s 4; 1976 c 259 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 429 — Local Improvements, Special Assessments › Section 429.081 — Appeal To District Court.

429.081 APPEAL TO DISTRICT COURT.
Within 30 days after the adoption of the assessment, any person aggrieved, who is not precluded by failure to object prior to or at the assessment hearing, or whose failure to so object is due to a reasonable cause, may appeal to the district court by serving a notice upon the mayor or clerk of the municipality. The notice shall be filed with the court administrator of the district court within ten days after its service. The municipal clerk shall furnish appellant a certified copy of objections filed in the assessment proceedings, the assessment roll or part complained of, and all papers necessary to present the appeal. The appeal shall be placed upon the calendar of the next general term commencing more than five days after the date of serving the notice and shall be tried as other appeals in such cases. The court shall either affirm the assessment or set it aside and order a reassessment as provided in section 429.071, subdivision 2. If appellant does not prevail upon the appeal, the costs incurred shall be taxed by the court and judgment entered therefor. All objections to the assessment shall be deemed waived unless presented on such appeal. This section provides the exclusive method of appeal from a special assessment levied pursuant to this chapter.
History:
1953 c 398 s 8; 1961 c 525 s 9; 1978 c 749 s 2; 1980 c 607 art 11 s 3; 1Sp1986 c 3 art 1 s 82
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 429 — Local Improvements, Special Assessments › Section 429.111 — Charter Provisions, Effect.

429.111 CHARTER PROVISIONS, EFFECT.
Any city operating under a home rule charter may proceed either under this chapter or under its charter in making an improvement unless a home rule charter or amendment adopted after April 17, 1953, provides for making such improvement under this chapter or under the charter exclusively.
History:
1953 c 398 s 11; 1955 c 811 s 7; 1976 c 44 s 39
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.01 — Designation Of Land For Various Uses.

430.01 DESIGNATION OF LAND FOR VARIOUS USES.
Subdivision 1.
Streets; parks; and parkways.
The council and the board of park commissioners of a city of the first class may designate land to be acquired for a system of streets, parks, and parkways. They may take this action only by concurrent resolution adopted by a majority vote of each body. The land must be acquired under this chapter, in proceedings conducted either by the city council or the board of park commissioners, as stated in the resolution.
Subd. 2.
Parking lots; pedestrian malls and uses.
The council of a city of the first class may by resolution designate land to be acquired, improved, and operated for motor vehicle parking lots. By resolution, the council may designate lands to be acquired, improved, and operated for pedestrian malls. By ordinance adopted under section 430.011, the council may designate streets in central business districts to be improved primarily for pedestrian uses.
Subd. 3.
Performance of duties.
If the board of park commissioners acts, the duties to be performed under this chapter by the city clerk, the city engineer, and the city attorney, respectively, must be performed by the secretary, the engineer, and the attorney elected and employed by the board of park commissioners, and the powers to be exercised under this chapter by the city council may be exercised by the board of park commissioners.
Subd. 4.
Definition.
As used in this chapter, the term "system of streets, parks, and parkways" means a body of contiguous land designed to be used in part for streets and in part for parks or parkways. The concurrent resolution must designate which part is for streets, which part is for parks, and which part is for parkways.
Subd. 5.
Independent action.
If the city council wants to take, improve, or take and improve land for street purposes, to take land for motor vehicle parking lots, to take land for pedestrian malls, or to improve streets for pedestrian uses, it may act under this chapter for that purpose without the concurrence of the board of park commissioners. If the board of park commissioners wants to take, improve, or take and improve land for parks or parkways, it may act under this chapter without the concurrence of the city council.
History:
(1552) 1911 c 185 s 1; 1917 c 103 s 2; 1945 c 470 s 2; 1963 c 504 s 1; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.023 — When Clerk To Mail Notice In Condemnation Proceeding.

430.023 WHEN CLERK TO MAIL NOTICE IN CONDEMNATION PROCEEDING.
If a city of the first class is authorized in its charter to condemn property for public use and to appoint commissioners to assess damages or benefits on condemned property and is required by its charter to give notice of the filing of the commissioners' report, the city clerk shall give the required notice. Notice must be given by mailing it to the person whose name appears on the records of the auditor of the county in which the city is located as the person who last paid the taxes on the property proposed to be taken, within 48 hours after the filing of the commissioners' report.
History:
1943 c 249 s 1; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.031 — Appeals From Pedestrian Mall Ordinances.

430.031 APPEALS FROM PEDESTRIAN MALL ORDINANCES.
Subdivision 1.
Limitation of actions.
No action may be commenced or maintained, and no defense interposed, questioning the validity, regularity, or legality of all or part of a pedestrian mall ordinance, or an amendment, to it adopted by a city of the first class under section 430.011, subdivision 3 or 13 except by an appeal to the district court of the county in which the city is located within 20 days after the final adoption and publication of the ordinance or amendment.
Subd. 2.
Appeals authorized.
An appeal under this section may be commenced and maintained on the grounds that the ordinance is unreasonable or arbitrary or unlawfully obstructs the public use and interest in a street or part of a street named in the ordinance or takes or interferes with the appellant's property without due process of law, or on any other lawful grounds. An appeal under this section may be taken by a citizen or taxpayer of the city or a person whose property is or may be taken or interfered with without due process of law by reason of the enactment or enforcement of the ordinance.
Subd. 3.
Proceedings on appeal.
An appeal under this section may be made by serving a written notice on the city clerk setting forth the grounds for the appeal and any property the appellant claims to be taken or interfered with. The city clerk shall make out and send to the court administrator of the district court (1) a certified copy of the ordinance, (2) if not previously filed, a certified copy of the award of the commissioners as confirmed by the council, and (3) the order of the council confirming the award in any improvement proceeding connected with the ordinance. No other pleadings are required. No surety bond is required except upon motion of the city under chapter 562.
Subd. 4.
Effect of appeal.
An appeal under this section suspends the ordinance until the action is determined by a final order of the court. The court shall advance the case on its calendar for trial at the earliest feasible date. An appeal from a district court judgment in the action must be taken within 30 days after notice of entry of the judgment. A party may apply to the court of appeals for an order fixing the time and manner of hearing the appeal; the court may provide for a speedy hearing.
History:
1963 c 504 s 12; 1976 c 239 s 44; 1983 c 247 s 155; 1Sp1986 c 3 art 1 s 82; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.05 — Council May Abandon; Effect On Awards.

430.05 COUNCIL MAY ABANDON; EFFECT ON AWARDS.
During proceedings for improvements under this chapter or within 90 days after the final order of the court on the last appeal from those proceedings, the city council may set aside awards and abandon proceedings concerning parcels if it thinks that is in the city's interest. The city council may also rescind and annul a pedestrian mall ordinance adopted after being proposed under section 430.011 within 90 days after the final order of the court on the last appeal from those proceedings under section 430.03 or 430.031. If it does, any improvement begun in connection with the ordinance is abandoned and any awards and assessments are set aside. Awards, if not set aside, are a charge upon the city, for the payment of which the city pledges its faith and credit, and the city is entitled to immediate possession. The city council may order awards that are not set aside to be paid into the district court of the county for the use and benefit of those who are entitled to them. The money paid into court must be paid out under order of the court upon application of interested parties after notice required by the court.
History:
(1556) 1911 c 185 s 4; 1963 c 504 s 13; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.08 — Limit On Assessment Installments.

430.08 LIMIT ON ASSESSMENT INSTALLMENTS.
If land is acquired under this chapter for streets, parks, and parkways for less than $3,000, the amount of the assessment for the cost must be collected in less than six equal annual installments.
History:
(1559) 1917 c 103 s 3; 1919 c 219; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.09 — Title Acquired.

430.09 TITLE ACQUIRED.
Title obtained to land designated for park purposes and motor vehicle parking lots under this chapter must be an absolute estate in fee simple, unqualified in any way, and must vest in the city. The city shall take only an easement in other land.
History:
(1560) 1911 c 185 s 7; 1945 c 470 s 5; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.10 — Control Of Streets, Parks, And Parkways.

430.10 CONTROL OF STREETS, PARKS, AND PARKWAYS.
When proceedings under this chapter are completed, the streets, parks, and parkways must be governed as other streets, parks, and parkways are governed by the city council and board of park commissioners respectively. Streets, however, may be taken by the board of park commissioners for parkways with the consent of the city council, and parkways may be taken by the city council for streets with the consent of the board of park commissioners. When proceedings for the acquisition of motor vehicle parking lots are completed, the parking lots acquired must be controlled and operated by the city council. The city council shall set parking rates so as to pay the cost of operation of the lots. Money received must be deposited in a fund designated by the city council and kept separate from other city funds. Funds available in another permanent or current fund may be advanced to the designated fund for temporary use and must be returned to the fund from which advanced when receipts from operation permit.
History:
(1561) 1911 c 185 s 8; 1945 c 470 s 6; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.11 — Improvements To Be Made Promptly.

430.11 IMPROVEMENTS TO BE MADE PROMPTLY.
The improvements under this chapter must be made as soon as possible after the land is secured by the body conducting the proceedings for acquisition.
History:
(1562) 1911 c 185 s 9; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.13 — Scope Of Chapter; Definition; Bonded Debt.

430.13 SCOPE OF CHAPTER; DEFINITION; BONDED DEBT.
This chapter applies to cities of the first class.
The term "city council" means the governing body of a city.
Certificates or bonds that may be issued to finance an improvement under this chapter are part of the bonded debt of the city. In calculating the net indebtedness of the city due to the issue of certificates or bonds, there may be deducted from the gross debt of the city the amount of certificates or bonds that are payable wholly or partly from collections of special assessments levied on property benefited by the improvements, including general obligations of the issuing city, if the city is entitled to reimbursement, in whole or in part, from the proceeds of special assessments levied upon property especially benefited by the improvements.
History:
(1564) 1911 c 185 s 11; 1913 c 345 s 6; 1923 c 438 s 2; 1945 c 530 s 2; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.14 — Additional Powers.

430.14 ADDITIONAL POWERS.
The powers granted in this chapter are in addition to other powers in laws and city charters and do not repeal or modify any law or city charter.
History:
(1565) 1911 c 185 s 12; 1923 c 438 s 3; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 430 — Land For Streets And Parks › Section 430.15 — Payment By City; Gifts.

430.15 PAYMENT BY CITY; GIFTS.
A city may, if it has funds available from other sources, pay part of the cost of an improvement and raise the rest by the methods provided in this chapter. The city may also accept gifts to be used to pay for an improvement.
History:
(1566) 1911 c 185; 1913 c 345 s 8; 1987 c 229 art 9 s 1
2023 Minnesota Statutes › Chapters 426 - 435 — Municipal Finance, Taxation, Special Assessments › Chapter 435 — Public Improvements, Other Proceedings › Section 435.18 — Provisions Supplementary.

435.18 PROVISIONS SUPPLEMENTARY.
The provisions of section 435.17 are not intended to and shall not be construed to repeal or abrogate any of the provisions of the charter of any city of the first class, but are intended to be supplementary thereto and as conferring additional power upon these cities which may be exercised at their option. The cities' liabilities upon this guarantee shall not be taken into account as part of their indebtedness until the amount of the deficiency or collection is determined and only for the amount of the deficiency.
History:
(1584) 1913 c 295 s 4