Minnesota § 435.194 - PROCEDURE TO OBTAIN DEFERRED ASSESSMENT
Full text of Minnesota Minnesota Statutes § 435.194 — PROCEDURE TO OBTAIN DEFERRED ASSESSMENT, with citation guidance and answers to common questions.
§ 435.194. PROCEDURE TO OBTAIN DEFERRED ASSESSMENT
The homeowner shall make application for deferred payment of special assessments on forms prescribed by the county auditor of the county in which the homestead is located. Where the deferred assessment is granted, the auditor shall record a notice thereof with the county recorder of said county which shall set forth the amount of the assessment. The taxing authority may determine by ordinance or resolution the amount of interest, if any, on the deferred assessment and this rate shall be recorded by the auditor along with and in the same manner as the amount of the assessment.
History:
1974 c 206 s 8; 1976 c 181 s 2; 1976 c 195 s 4
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 435.194
What does Minnesota Statutes § 435.194 cover?
Section 435.194 ("PROCEDURE TO OBTAIN DEFERRED ASSESSMENT") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 435.194?
A common citation format is "Minnesota Statutes § 435.194" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 435.194 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.