Rice County


Adoption of Resolution #17-041 - Resolution for Levying Special Assessments on Rice County Drainage Systems


Department:Auditor/Treasurer's OfficeSponsors:

Resolution/Ordinance Body






WHEREAS, the Rice County Board of Commissioners sit as the Rice County Drainage Authority; and


WHEREAS, M.S. 103.725 provides that all fees and costs incurred relating to drainage systems, including repairs, inspections, engineering, viewing and publications, are costs of the drainage system and must be assessed against the property and entities benefited; and


WHEREAS, some drainage systems accounts carry negative balances or will benefit from establishment of a maintenance fund for future repairs and general administrative cost allocations; and


WHEREAS, the negative-balance system accounts have benefited from inter-fund loans from the general fund of the County which must be reimbursed from the proceeds of the drainage system that received the transfer with interest; and


WHEREAS, if there is not enough money in the drainage system account to pay drainage systems costs, the Board must assess the costs on all property and entities that have been assessed benefits for the drainage system before and after a redetermination has been finalized; and


WHEREAS, some lands have been split or combined with other lands since last assessed or redetermined and have now had their benefits pro-rated as provided for in Exhibit A; and


WHEREAS, our policy allows for assessments paid by November 30, 2017, to be paid without interest and unpaid assessments under $100.00 to be levied as a special assessment with property taxes for one year and those unpaid special assessments of $100.00 or more to be levied with property taxes over five years beginning with taxes payable in 2018  with interest at the rate of 3% on the unpaid balances as of December 1, 2017; and


WHEREAS, Rice County policy states that assessments calculated at less than $10.00 per parcel will be charged a minimum assessment of $10.00;


NOW, THEREFORE, BE IT RESOLVED, that the Rice County Board of Commissioners, as the drainage authority for Rice County, hereby adopts the following drainage system special assessments totaling $1,230,533.08 and directs certification to the County Auditor/Treasurer for collection:


Ditch #                                                                                                  Amount to Levy

Joint 6: Redetermined in 2014                                                                      $  90,131.68

County 6                                                                                                  $  19,611.23

County 7: Redetermined in 2015                                                        $113,983.88

County 9: Prior to 2016 Redetermination                                          $  66,361.85

County 9: Redetermined in 2016                                                        $197,990.36

County 11A                                                                                    $  24,371.83

County 13A                                                                                    $  12,349.40

County 14                                                                                                  $  83,936.14

County 15                                                                                                  $  18,768.64

County 17: Prior to 2015 Redetermination                                          $  14,869.25

County 17: Redetermined 2015 After Tile Abandonment                            $    9,559.50

County 17: Redetermined 2015 Before Tile Abandonment              $  10,003.96

County 22                                                                                                  $  33,295.17

County 23: Prior to 2015 Redetermination                                          $  36,710.47

County 23: Redetermined in 2015                                                        $116,702.98

County 27                                                                                                  $    3,462.58

County 30: Redetermined in 2016                                                        $101,638.41

County 31: Redetermined  in 2017                                                        $  91,821.79

County 32A: Prior to 2015 Redetermination                                          $  44,061.92

County 32A: Redetermined in 2015                                                        $  75,353.71

County 33: Prior to 2014 Redetermination                                          $    5,710.36

County 33: Redetermined in 2014                                                        $  59,837.97




Dated this 12th day of September, 2017.



                                                                                    RICE COUNTY BOARD OF COMMISSIONERS





                                                                                    Jake Gillen, Chairperson







Sara Folsted, County Administrator