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<br />e <br /> <br />e <br /> <br />e <br /> <br />The option to defer the payment of special assessments shall terminate and all amounts <br />accumulated, plus applicable interest, shall become due on the occurrence of any of the <br />following events: (a) the death of the owner, provided that the spouse is otherwise not eligible <br />for the benefits hereunder; (b) the sale, transfer, or subdivision of the property or any part <br />thereof; (c) if the property should, for any reason, lose its homestead status; or (d) if, for any <br />reason, the taxing authority deferring the payments shall determine that there would be no <br />hardship to require immediate or partial payment. <br /> <br />An owner may appeal an assessment to district court pursuant to Minnesota Statutes, Section <br />429.081, by serving notice of the appeal upon the Mayor or Clerk of the City within 30 days <br />after the adoption of the assessment and filing such notice with the district court within ten days <br />after service upon the Mayor or Clerk, unless the property owner has failed without reasonable <br />cause to object prior to or at the assessment hearing. <br /> <br />Dated: <br /> <br />Elk River City Clerk <br /> <br />A-18 <br />