ADMINISTRATION - Daniel S. Schluender, Assistant City Engineer
Title
WAIVE PAYMENT OF DELINQUENT SPECIAL ASSESSMENTS AT THE TIME OF CONFESSION OF JUDGMENT FOR 10351 NAPLES STREET, PIN 23-31-23-32-0003
Background
The property owner is delinquent on the property taxes for the above parcel and as a result has requested Anoka County to process a Confession of Judgment for Delinquent Taxes.
State Statute 279.37 allows delinquent taxes on a parcel to be composed into one item or amount prior to the forfeiture of the parcel of land to the state for all the taxes, penalties, interest and fees accrued against the parcel. If eligible for a confession of judgment the property owner enters into a contract to pay the total delinquent amount in an installment payment plan.
Certain provisions must be met before the confession of judgment is entered: Payment of current year taxes and penalties are due. A down payment of all current and delinquent special assessments, and 20 percent of the delinquent taxes, penalties, interest and fees accrued against the parcel must be paid.
State statute allows the City through resolution to waive the payment of all current and delinquent special assessments at the time the confession is entered. If the waiver is granted the special assessments would be included in the installment plan along with the delinquent taxes, penalties, interest and fees. The balance remaining of the delinquent taxes, special assessments, penalties, interest and fees after the down payment would be payable in four installments, years 2015-2018.
The original special assessment in the amount of $51,419.53 was spread over ten years, 2002-2011. Installments on this parcel were collected with the property taxes from 2002 through the first half of 2010. The amount delinquent for the 2010 and the 2011 installments with added interest and penalties is $12,277.65.
Recommendation
By motion, approve the resolution.
Body
WHEREAS, the 2010 and 2011 installments for Special Assessment Fund 83/240 are delinquent; and
WHEREAS, the owner has requested Anoka County to enter into a Confession of Judgment for Delinquent Taxes; and
WHEREAS, the owner has requested the City to waive the payment in full of the delinquent special assessments at the time the confession is entered and allow the payment of the delinquent special assessments to be collected in five installments; and
WHEREAS, the delinquent special assessments will be included in the Confession of Judgment and collected in five installments.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Blaine as follows:
1. The payment in full of delinquent special assessments in the amount of $12,277.65 at the time of confession is hereby waived.
2. The delinquent special assessments in the amount of $12,277.65 will be collected by Anoka County in five installments, beginning with the down payment due upon entering the contract with Anoka County in 2014.
3. Each annual installment is to be paid to Anoka County on or before December 31 of each year following the year in which the judgment is confessed.
PASSED by the City Council of the City of Blaine this 10th day of July, 2014.