of cancelled improvement assessments may be made in accordance with
Minnesota Statutes reading, in part, as follows.
MS 429.071, Subd. 4 Reassessment, Tax Forfeited Land
a parcel of tax forfeited land is returned to private ownership and the
parcel is benefited by an improvement for which special assessments
were cancelled 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 unpaid on the original assessment.
MS 435.23 Assessment or Reassessment of Tax Forfeited Lands Returned to Private Ownerships
municipality, political subdivision, or other public authority may make
a reassessment or new assessment pursuant to Section 1, notwithstanding
that the original assessment may have been made pursuant to other
general law or a special law.
MS 444.06 Fees & Charges for Tax Forfeited Lands Returned to Private Ownership
a tax forfeited land is returned to private ownership and the land is
benefited by a public improvement for which special assessments were
cancelled because of the forfeiture, the municipality or other public
authority that made the improvement may impose fees or charges for the
use or availability of the improvement or for connections therewith in
an amount not to exceed the amount remaining unpaid on the cancelled
assessment. The municipality may make the fees or charges a charge
against the owner, lessee, occupant, or all of them and may certify
unpaid fees or charges to the auditor-treasurer with taxes
against the property for collection as other taxes are collected.