Assessments and Fees

Q: What charges can cities assess to property taxes?

LMC: Under Minnesota state law, cities may certify certain unpaid charges and service fees to be collected via property taxes.

These include:

• Unpaid garbage collection charges, by ordinance.
• Unpaid emergency service charges, by ordinance.
• Unpaid water and sewer bills.
• Special property-related service charges as described in Minnesota Statutes, section 429.101, such as:
  • Snow removal.
  • Weed elimination.
  • Removal of public health or safety hazards.
  • Installation or repair of water service lines.
  • Street sprinkling or other dust treatments.
  • Tree maintenance and removal.
  • Repair of sidewalks and alleys.
• Costs for enforcing a judgment to repair or remove a hazardous building under the Minnesota Hazardous or Substandard Buildings Act.
• Special assessment charges for public improvements. More information on this can be found via the League’s Special Assessment Toolkit at lmc.org/specialassessments.

Generally, cities lack the express statutory authority to assess unpaid administrative penalties or ordinance violation fines to property taxes.

While some cities use administrative citation ordinances to penalize code violations as an alternative to civil or criminal court action, these ordinances typically do not allow the city to certify those fees to property taxes, unless the charge fits into one of the authorized categories as described above.

To collect unpaid administrative penalties, cities must generally pursue other legal remedies, such as court action with the assistance of the city attorney.

Answered by Staff Attorney McKaia Dykema: [email protected].

Staffing

Q: What is the process for rehiring seasonal employees?

LMC: As summer winds down, many Minnesota cities begin planning for the next year — especially when they have strong seasonal employees they hope to bring back. Rehiring successful seasonal staff can save time, reduce training costs, and maintain service levels. However, cities should ensure their process aligns with personnel policies, relevant labor agreements, and applicable state and federal law.

Start by reviewing your city’s personnel policies. Some cities allow a “returning seasonal” status, while others require a full application and selection process. Cities may also ask former seasonal employees whether they plan to return, helping to determine staffing needs and streamline the hiring process.

Interview practices vary. Some cities conduct abbreviated or informal interviews with returning employees, while others use a more structured approach. Consistency from year to year helps promote fairness and enhances public trust.

Background checks are another consideration. While recent checks may still be valid under your city’s policies, many cities run them annually — especially after a break in service. In some cases, policies may require a new check for rehires.

When rehiring employees, review Form I-9 requirements. If the employee returns within three years of the original form’s completion, the city may complete the Supplement B (Reverification and Rehire). If the original form is unavailable or employment authorization has expired, a new Form I-9 is required.

For more information, see Chapter 2 of the League’s HR Reference Manual at lmc.org/hiring or contact [email protected].

Answered by HR Member Consultant Erin Eden: [email protected].

Safety

Q: How often should our city review its Emergency Action Plan?

LMC: An Emergency Action Plan (EAP) outlines the procedures employees should follow during workplace emergencies, such as fires, severe weather, or other incidents requiring evacuation or sheltering.

While the Occupational Safety and Health Administration’s (OSHA) Emergency Action Plan standard does not specify a required review frequency, cities should revisit their plans at least annually, and whenever a significant workplace change occurs.

Common reasons for an update include employee turnover in key roles, changes to a facility’s layout or hazards, new emergency contacts, or lessons learned following a drill or actual emergency. Any of these can make an outdated plan ineffective when it matters most.

A practical approach is to tie the annual review to a recurring event, such as a safety committee meeting or the start of a fiscal year. During review, confirm evacuation routes are still accurate and emergency contact information is up to date.

Even when no changes are needed, cities should document that the review took place. It’s a simple step that demonstrates your city is actively maintaining the plan and it’s useful to have on record if Minnesota OSHA ever has questions.

Answered by Loss Control Consultant Garrett Johnson: [email protected].